Pennsylvania's statewide sales tax is 6 percent
Pennsylvania charges a 6 percent sales tax on most retail purchases. This is the rate you pay statewide, and it applies to tangible goods — things you can touch and take home. Some counties and cities add their own local tax on top of the state rate, so your total can be higher depending on where you shop.
The 6 percent rate has been in place since 1971 and applies uniformly across the state. When you buy clothing, electronics, furniture, or most other items in a store or online, this is the tax that gets added to your receipt.
Key Takeaways
- Pennsylvania's state sales tax rate is 6 percent on most tangible goods, and this rate has not changed since 1971.
- Some counties and cities layer on additional local sales taxes, raising your total tax rate above 6 percent depending on location.
- Groceries, prescription medications, and most services are not subject to Pennsylvania sales tax.
- Online purchases from out-of-state sellers may not have Pennsylvania tax added at checkout, but you may owe use tax when you file your state return.
Which counties and cities add local sales tax
Not all of Pennsylvania adds the same total tax. Some municipalities have passed local option sales taxes that sit on top of the state 6 percent. These local rates vary by location and can range from 0.5 percent to 1 percent in different areas.
To find your exact local rate, check with your county tax assessor's office or your city clerk. You can also ask a cashier at any store in your area — they will know the total rate that rings up on the register. The Pennsylvania Department of Revenue website lists county-level information, though local rates within counties can still differ.
What is not taxed in Pennsylvania
Pennsylvania does not charge sales tax on groceries, even though most states do. This includes food you buy at a supermarket or grocery store — bread, milk, vegetables, meat, and canned goods are all tax-free. The rule is straightforward: if it is food you eat at home, it is not taxed.
Prescription medications are also exempt. Over-the-counter medicines like aspirin or cold medicine are taxed, but anything a pharmacist fills from a prescription is not. Medical devices like hearing aids and prosthetics are exempt as well.
Services are generally not taxed either. Haircuts, car repairs, plumbing work, and medical visits do not have sales tax added. The tax applies to goods, not labor or services.
Restaurant meals and prepared food
Prepared food and restaurant meals are taxed at the full 6 percent state rate, plus any local tax. This includes takeout, delivery, and food from a deli counter. The distinction is whether the food is ready to eat — if you buy it prepared, it is taxed.
Some items blur the line. A rotisserie chicken from a grocery store deli counter is taxed. A raw chicken from the meat department is not. If you are unsure, ask the cashier before you pay.
Online purchases and use tax
When you buy from an online retailer, Pennsylvania sales tax may or may not be added at checkout. Large retailers like Amazon now collect Pennsylvania tax on most orders. Smaller sellers or out-of-state companies often do not.
If you buy something online from a seller who did not collect Pennsylvania tax, you technically owe use tax on that purchase. Use tax is Pennsylvania's way of collecting tax on goods you bring into the state from elsewhere. The rate is the same as sales tax — 6 percent plus any local tax.
Most individual shoppers do not report use tax on their annual return, and the state does not actively pursue small amounts. However, the obligation exists. If you make large purchases from out-of-state sellers regularly, you may want to track them and report the tax owed when you file your state return.
Clothing and footwear exemptions
Pennsylvania does not tax most clothing and footwear. Shirts, pants, shoes, socks, and coats are all tax-free. This applies whether you buy them in a store or online.
The exemption does not cover all clothing-related items. Accessories like belts, hats, gloves, and scarves are taxed. Specialized athletic gear — such as skis, ice skates, or scuba equipment — is also taxed because it is considered equipment rather than clothing.
Frequently Asked Questions
Does Pennsylvania tax clothing?
No. Most clothing and footwear are exempt from Pennsylvania sales tax. This includes everyday items like shirts, pants, shoes, and coats. Accessories such as belts, hats, and scarves are taxed, as is specialized athletic equipment.
What is the difference between sales tax and use tax?
Sales tax is charged when you buy something in Pennsylvania. Use tax is charged on items you buy elsewhere and bring into Pennsylvania, usually from online sellers who did not collect Pennsylvania tax. The rate is the same — 6 percent plus local tax.
Are groceries taxed in Pennsylvania?
No. Food you buy at a grocery store for home consumption is not taxed. This includes fresh produce, meat, dairy, bread, and canned goods. Prepared food from a deli counter or restaurant is taxed.
Do I have to pay sales tax on prescription medications?
No. Prescription medications filled by a pharmacist are exempt from sales tax. Over-the-counter medicines like aspirin or cough syrup are taxed at the full rate.
Why is my sales tax higher than 6 percent?
Some Pennsylvania counties and cities add local sales taxes on top of the state 6 percent rate. Your total tax depends on where you shop. Contact your county tax assessor or city clerk to find your local rate.