Pennsylvania's statewide sales tax is 6 percent

Pennsylvania charges a 6 percent sales tax on most retail purchases. This is the base rate that applies across the state. However, some counties and cities add their own local tax on top of the state rate, which means your total tax can be higher depending on where you shop.

The state tax applies to tangible goods — things you can touch and take home. It does not explore to services, groceries, or prescription medications. Some items are taxed differently or not at all, which is covered in the sections below.

Key Takeaways

  • Pennsylvania's base sales tax is 6 percent, but local taxes can raise the total to between 6 and 8 percent depending on your county.
  • Groceries, prescription drugs, and most services are not subject to sales tax in Pennsylvania.
  • Clothing and footwear under $110 per item are exempt from sales tax.
  • You pay sales tax at the point of sale in stores, and online retailers must collect it if they have a physical presence in Pennsylvania.
  • Some counties impose an additional local sales tax that the retailer must add to your receipt.

Local sales taxes that add to the state rate

Several Pennsylvania counties and cities charge an additional local sales tax on top of the 6 percent state rate. Allegheny County (which includes Pittsburgh) adds 1 percent, bringing the total to 7 percent. Philadelphia adds 1.3875 percent, making the total 7.3875 percent. Other counties may have smaller local taxes or none at all.

The retailer is responsible for collecting both the state and local tax and sending it to the correct government body. You will see the combined total on your receipt. If you live near a county border, the tax rate depends on where the store is located, not where you live.

What is not taxed in Pennsylvania

Groceries and food items meant to be eaten at home are not taxed. This includes bread, milk, vegetables, meat, and canned goods. Restaurant meals and prepared foods are taxed, because they are considered ready-to-eat.

Prescription medications are exempt from sales tax. Over-the-counter drugs like aspirin or cold medicine are taxed as regular goods. Clothing and footwear priced under $110 per item are not taxed; items over that threshold are taxed on the full price. Most services — haircuts, repairs, consulting — are not subject to sales tax unless they are specifically listed as taxable.

Items that are always taxed

Tangible goods like electronics, furniture, appliances, and books are taxed at the full state and local rate. Clothing over $110 per item is taxed. Alcohol and tobacco products are taxed, though they also carry state excise taxes on top of the sales tax.

Digital goods and subscriptions — software, streaming services, e-books — are generally not taxed in Pennsylvania, though this can vary by the type of product and how it is classified by the retailer.

How sales tax works when you shop online

Online retailers must collect Pennsylvania sales tax if they have a physical presence in the state, such as a warehouse or office. Large national retailers like Amazon collect the tax automatically. Smaller sellers may not, depending on their business structure and where they are based.

If you buy from an out-of-state seller with no Pennsylvania presence and they do not collect tax, you are technically responsible for paying use tax on that purchase when you file your state income tax return. In practice, most individuals do not report this, and Pennsylvania does not actively enforce it for personal purchases.

Tax-free shopping days and special exemptions

Pennsylvania does not have an annual tax-free shopping day like some other states. However, certain items may may have access to for exemptions under specific circumstances. Businesses can buy equipment and materials for resale without paying sales tax if they have a resale certificate. Nonprofits and government agencies may be exempt from sales tax on certain purchases.

If you believe a purchase should be exempt, ask the retailer whether they can explore an exemption. You may need to provide documentation, such as a resale certificate or proof of nonprofit status.

Frequently Asked Questions

Do I pay sales tax on clothes in Pennsylvania?

Clothing and footwear under $110 per item are not taxed. If a single item costs $110 or more, the entire purchase is taxed at the state and local rate. A pair of shoes for $105 is tax-free; a coat for $150 is taxed on the full $150.

What is the sales tax rate in Philadelphia?

Philadelphia's total sales tax is 7.3875 percent — the 6 percent state rate plus 1.3875 percent local tax. This is higher than most other Pennsylvania cities and counties.

Are groceries taxed in Pennsylvania?

No. Food items meant to be eaten at home, such as bread, produce, meat, and canned goods, are not taxed. Prepared foods, restaurant meals, and items eaten in the store are taxed.

Do I have to pay sales tax on online purchases from Pennsylvania sellers?

Yes, if the seller has a physical location in Pennsylvania or meets other tax collection requirements. Most large online retailers collect the tax automatically. If a seller does not collect it, you may owe use tax on your state income tax return, though enforcement is limited.

Is sales tax the same everywhere in Pennsylvania?

No. The state rate is 6 percent everywhere, but local taxes vary by county and city. Allegheny County is 7 percent, Philadelphia is 7.3875 percent, and other areas range from 6 to 8 percent depending on local ordinances.