Pennsylvania charges a 6 percent sales tax on most goods, with some exceptions for food and medicine
Pennsylvania's sales tax rate is 6 percent statewide. This tax is added to the price of most items you buy in stores, online, and at restaurants. The tax goes to the state government and does not vary by county or city — it is the same whether you shop in Philadelphia or a small town in the Poconos.
Some items are exempt from sales tax in Pennsylvania. Groceries — unprepared food you cook at home — are not taxed. Prescription medications are not taxed. Clothing and footwear are not taxed. But prepared food, restaurant meals, and non-prescription drugs are taxed at the full 6 percent.
If you buy something online from an out-of-state seller, Pennsylvania sales tax still applies if the seller has a physical presence in the state or meets certain sales thresholds. This changed in recent years as more states required online retailers to collect sales tax.
Key Takeaways
- Pennsylvania's sales tax is 6 percent on most goods, added at checkout or on your receipt.
- Groceries, prescription medications, and clothing are not subject to sales tax in Pennsylvania.
- Restaurant meals, prepared foods, and non-prescription drugs are taxed at the full 6 percent rate.
- Online purchases from retailers with Pennsylvania operations are subject to the same 6 percent tax.
- The 6 percent rate is uniform across the entire state — no local sales taxes are added on top.
What is and is not taxed in Pennsylvania
The line between taxed and tax-free items is not always obvious. Groceries — raw ingredients, uncooked meat, produce, bread, and dairy — are not taxed. But the moment that food is prepared or ready to eat, the tax applies. A rotisserie chicken from the grocery store deli is taxed. A sandwich from the deli counter is taxed. Cereal and milk are not.
Clothing and footwear have no sales tax in Pennsylvania, but only if they are worn on the body. Accessories like belts, hats, and gloves are not taxed. Shoes are not taxed. But a handbag, a backpack, or a piece of luggage is taxed because it is not clothing.
Prescription medications issued by a licensed pharmacist are not taxed. Over-the-counter medicines — vitamins, pain relievers, cold medicine — are taxed. Medical devices like crutches or wheelchairs are not taxed if prescribed by a doctor, but general health and beauty items like shampoo and toothpaste are taxed.
Services are generally not taxed in Pennsylvania. Haircuts, repairs, labor, and professional services do not have sales tax. But if you buy a physical product — a bottle of shampoo, a new part for your car — that product is taxed.
How sales tax appears on your receipt
When you check out at a store, the cashier or the register calculates the 6 percent tax on taxable items and adds it to your total. The tax is shown as a separate line on your receipt so you can see what portion of your payment is the base price and what portion is tax.
Online retailers display the tax at checkout before you complete your purchase. If you are buying from a Pennsylvania retailer or a large national retailer, the 6 percent tax will be calculated and added to your order total. Some smaller out-of-state sellers may not collect Pennsylvania tax, though you are technically responsible for reporting and paying it yourself — this is called "use tax" and is rarely enforced for individual purchases.
The sales tax collected by stores is sent to the Pennsylvania Department of Revenue. Businesses that sell taxable goods must register for a sales tax permit and file returns showing what they collected.
Special situations and exceptions
Certain organizations are exempt from paying sales tax. Non-profit organizations, schools, and government agencies can purchase items without paying the 6 percent tax if they provide a tax exemption certificate. If you work for one of these organizations, you cannot use their exemption for personal purchases.
Resellers — businesses that buy items to resell to customers — do not pay sales tax on their purchases if they provide a resale certificate. They collect sales tax from their customers instead. This prevents the same item from being taxed twice.
Some items are taxed differently in other states, so if you are moving to Pennsylvania from another state or comparing prices, keep in mind that Pennsylvania does not tax clothing or groceries, which may be taxed elsewhere.
How Pennsylvania sales tax differs from income tax
Sales tax and income tax are two separate taxes that fund different parts of state government. Income tax is taken from your paycheck based on what you earn. Sales tax is added to purchases you make. Both go to the state, but they are calculated and collected in different ways.
Pennsylvania's income tax rate varies depending on your income level and filing status, while the sales tax is a flat 6 percent on all taxable purchases. You pay income tax once a year when you file your return, but you pay sales tax every time you buy something taxable.
What to do if you think you were charged incorrectly
If you believe a store charged you sales tax on an item that should be exempt — like clothing or groceries — check your receipt first. Look at the line items to see which ones were taxed. If an item was clearly taxed incorrectly, you can ask the store manager or customer service to review the charge.
Most stores will correct the error when ready if you catch it before you leave. If you discover the error later, contact the store with your receipt and ask for a refund of the tax charged. Stores are required to charge the correct tax, so they have an incentive to fix mistakes.
If you have a broader question about whether a specific item should be taxed, you can contact the Pennsylvania Department of Revenue directly. They publish guidance on what is and is not taxable, and you can reach them through their website or by phone.
Frequently Asked Questions
Is Pennsylvania sales tax added before or after the price shown on the shelf?
The shelf price does not include sales tax. The 6 percent tax is calculated and added at checkout. So if an item is marked $10, you will pay $10.60 at the register (plus any other items in your cart).
Do I pay sales tax on groceries if I buy them at a restaurant or food truck?
No, but only if the food is unprepared and meant to be taken home. A sandwich from a restaurant counter is taxed because it is prepared food. A loaf of bread from a grocery store is not taxed. The key is whether the food is ready to eat.
What about sales tax on clothing for children?
Children's clothing is not taxed in Pennsylvania, just like adult clothing. The exemption applies to all clothing and footwear regardless of size or who wears it.
Do I owe Pennsylvania sales tax on items I buy from out-of-state websites?
If the seller has a physical location in Pennsylvania or meets certain sales thresholds, they must collect Pennsylvania sales tax. Large retailers like Amazon collect the tax automatically. Smaller sellers may not, but you are technically responsible for paying use tax on those purchases when you file your state return — though this is rarely enforced for individual shoppers.
Can I get a refund of sales tax if I return an item?
Yes. When you return a taxable item, the store refunds both the item price and the sales tax you paid. The refund should appear on your receipt or credit card statement.