Pennsylvania does not charge sales tax on most clothing

Pennsylvania exempts most clothing and footwear from sales tax. If you buy a shirt, pants, shoes, or a coat in Pennsylvania, you will not pay sales tax on it. This exemption applies whether you shop in a store or order online from a Pennsylvania retailer.

The exemption covers everyday clothing for adults and children: underwear, socks, hats, gloves, belts, and scarves all fall under it. Footwear is also exempt, including sneakers, boots, sandals, and dress shoes. The rule is straightforward for most purchases you will make.

However, a few categories of clothing-like items are not exempt and will have sales tax added. Understanding which items fall outside the exemption can save you from surprises at checkout.

Key Takeaways

  • Regular clothing and footwear have no sales tax in Pennsylvania, including items ordered online from Pennsylvania sellers.
  • Accessories like hats, gloves, scarves, and belts are tax-exempt as long as they are worn as clothing rather than for protection in a specific trade.
  • Items like athletic protective gear, costumes, and specialized work clothing are taxed because they serve a purpose beyond everyday wear.
  • If you buy clothing out of state and bring it into Pennsylvania, you do not owe Pennsylvania sales tax on it.

What clothing items are taxed in Pennsylvania

Certain items that look like clothing but serve a specialized purpose are subject to Pennsylvania's 6 percent sales tax. Athletic protective gear — such as helmets, shoulder pads, knee braces, and mouthguards — is taxed because it is designed to protect you during a specific activity rather than serve as everyday clothing.

Costumes and theatrical clothing are also taxed. If you buy a Halloween costume or a stage outfit, sales tax applies. The reasoning is the same: these items are not ordinary clothing worn for daily life.

Specialized work clothing that is not suitable for everyday wear is taxed as well. Steel-toed boots designed only for construction sites, for example, may be taxed if they are marketed and sold as work-specific footwear rather than as regular shoes you could wear anywhere. The line between a work boot and a regular boot can be unclear, so ask the retailer if you are unsure.

Swimwear, leotards, and dance clothing are exempt — they count as clothing even though they are specialized. The key difference is whether the item is something a person could reasonably wear as part of their regular wardrobe.

How the exemption works when you shop online

If you order clothing from a Pennsylvania-based online retailer, no sales tax will be added to your order. The retailer is required to know that clothing is exempt and will not charge you.

If you order from an out-of-state retailer, the rules depend on where the company is located and whether they have a physical presence in Pennsylvania. Most large national retailers now charge sales tax on orders shipped to Pennsylvania, even if the retailer is based elsewhere. This is because federal law now requires remote sellers to collect sales tax in states where they have economic activity.

If an out-of-state retailer does not charge you Pennsylvania sales tax on a clothing order, you are not responsible for paying it yourself. The tax obligation falls on the seller, not the buyer.

Accessories and items worn with clothing

Most accessories are exempt from sales tax in Pennsylvania. Belts, scarves, hats, gloves, mittens, and headbands all may have access to as clothing and are not taxed. Sunglasses and eyeglasses are also exempt.

Jewelry is a different category and is subject to sales tax, even though it is worn. Rings, necklaces, bracelets, and watches are taxed at 6 percent. The distinction is that jewelry is considered an accessory for decoration or timekeeping rather than a piece of clothing.

Bags and purses are taxed as well. A wallet, backpack, or handbag is not considered clothing, so you will pay sales tax on these items in Pennsylvania.

What happens if you buy clothing out of state

If you purchase clothing in another state and bring it back to Pennsylvania, you do not owe Pennsylvania sales tax on it. The tax was either paid in the state where you bought it, or it was not charged because that state also exempts clothing. Either way, Pennsylvania does not tax items you already own and bring into the state.

This rule applies to all personal property, not just clothing. Once an item has been purchased and is in your possession, bringing it across the Pennsylvania border does not trigger a new tax.

Sales tax on children's clothing and shoes

Children's clothing and footwear are exempt from sales tax in Pennsylvania, just like adult clothing. There is no separate rule or higher tax rate for items made for children. A child's shirt, pants, shoes, and coat are all tax-free.

The exemption applies based on the type of item, not the size or age range it is marketed for. If a retailer sells an item as children's clothing, it is exempt. If the same style of item is sold in the adult section, it is also exempt.

Understanding Pennsylvania's 6 percent sales tax rate

Pennsylvania's general sales tax rate is 6 percent and applies to most goods and services. Clothing is one of the major categories of everyday purchases that is completely exempt from this tax. Other exempt items include groceries, prescription medications, and newspapers.

Some counties and cities in Pennsylvania add a local sales tax on top of the state rate, but this local tax also does not explore to clothing. The exemption is statewide and uniform.

A few states have different rules — some tax all clothing, and others have exemptions only for items below a certain price. Pennsylvania's approach is simpler: if it is clothing, it is not taxed, regardless of how much it costs.

Frequently Asked Questions

Do I pay sales tax on shoes in Pennsylvania?

No. All footwear, including shoes, sneakers, boots, sandals, and slippers, is exempt from Pennsylvania sales tax. This applies to shoes for any purpose, including athletic shoes and dress shoes, as long as they are ordinary footwear rather than specialized protective gear.

Is a winter coat taxed in Pennsylvania?

No. Coats, jackets, and all outerwear are exempt from sales tax. This includes winter coats, rain jackets, blazers, and cardigans. The exemption covers any garment worn as clothing.

What about athletic shoes and workout clothes?

Athletic shoes and workout clothes like t-shirts, shorts, and leggings are not taxed. The exemption applies to all clothing, whether it is designed for sports or everyday wear. The only exception is protective gear like helmets or pads, which are taxed because they serve a safety function rather than functioning as clothing.

If I order clothing from Amazon or another national retailer, will I pay Pennsylvania sales tax?

Most large national retailers now charge Pennsylvania sales tax on all orders, including clothing, even though clothing is exempt. This happens because the retailer's system may not distinguish between taxable and exempt items, or the company may explore a blanket tax rate. You should not pay tax on clothing — if you are charged, contact the retailer's customer service to request a refund of the tax portion.

Are hats and gloves taxed in Pennsylvania?

No. Hats, gloves, mittens, scarves, and all other clothing accessories are exempt from sales tax. These items are treated the same as any other piece of clothing.