Pennsylvania's Sales Tax Rate and What It Covers
Pennsylvania charges a 6 percent sales tax on most goods you buy in stores. This is the statewide rate that applies everywhere in the state. Some counties and cities add their own local tax on top of that — Philadelphia adds an additional 1.3961 percent, for example — so your total tax can be higher depending on where you shop.
The 6 percent tax applies to clothing, electronics, furniture, toys, and most other items you'd expect. But Pennsylvania has a long list of things that are not taxed. Food you buy at a grocery store to cook at home is not taxed. Prescription medications are not taxed. Newspapers and magazines are not taxed. Medical equipment like wheelchairs and hearing aids are not taxed.
Restaurant meals and prepared foods are taxed, even if you take them home. A sandwich from a deli counter is taxed. A rotisserie chicken is taxed. But raw ingredients from the grocery store are not.
Key Takeaways
- Pennsylvania's statewide sales tax is 6 percent, but Philadelphia and some other areas add local tax on top of that amount.
- Groceries, prescription drugs, and newspapers are not taxed in Pennsylvania, but restaurant meals and prepared foods are.
- Clothing under $110 per item is not taxed, but items over that price are taxed on the full amount.
- Services like haircuts, car repairs, and plumbing are generally not taxed unless they involve selling a taxable product.
Clothing and the $110 Threshold
Pennsylvania treats clothing differently than most states. A single piece of clothing under $110 is not taxed at all. This means a $50 shirt, a $75 pair of pants, or a $100 jacket costs exactly what the price tag says — no tax added.
Once a single item costs $110 or more, the entire purchase is taxed. A $150 coat is taxed on the full $150. A $200 pair of boots is taxed on the full $200. The $110 limit applies to each individual item, not to your total purchase. If you buy five $50 shirts, none of them are taxed. If you buy one $150 shirt, it is taxed.
Accessories like belts, scarves, and hats under $110 are also not taxed. But shoes are taxed regardless of price, even if they cost less than $110.
Local Sales Tax Variations by County and City
While the state rate is always 6 percent, some areas charge additional local sales tax. Philadelphia charges the highest local rate in the state at 1.3961 percent, bringing the total to 7.3961 percent. Allegheny County (which includes Pittsburgh) charges 1 percent local tax, for a total of 7 percent.
Most other counties do not charge local sales tax, so you pay only the 6 percent state rate. A few smaller areas have local rates between 0.5 and 1 percent. The tax you pay depends on where the store is located, not where you live. If you live in a county with no local tax but shop in Philadelphia, you pay Philadelphia's rate.
Online purchases are taxed based on the seller's location or, in some cases, where the item is shipped. The rules for online sales changed in recent years, so if you are unsure whether a particular online purchase should be taxed, the seller's website usually shows the tax before you complete the order.
Services That Are and Are Not Taxed
Most services in Pennsylvania are not taxed. A haircut is not taxed. A plumbing repair is not taxed. A car oil change is not taxed. However, if the service includes selling you a taxable product, the product itself is taxed. A plumber who replaces your pipes charges tax on the pipes but not on the labor. A salon that sells you shampoo charges tax on the shampoo but not on the haircut.
Some services are taxed in specific situations. Dry cleaning is taxed. Laundry services are taxed. Printing and copying services are taxed. Pest control is taxed. These are considered taxable services under Pennsylvania law, even though they do not involve selling a physical product you take home.
What Happens at the Register and on Your Receipt
When you check out at a store, the cashier or self-checkout screen shows the subtotal, then adds the sales tax, then shows your total. The tax amount is always calculated on the subtotal before any discounts or coupons are applied. If an item is on sale, you pay tax on the sale price, not the original price.
Your receipt should show the subtotal, the tax amount, and the total. If you are buying items that are not taxed (like groceries) and items that are taxed (like household supplies) in the same transaction, the receipt breaks down which items were taxed and which were not. This matters if you need to track what you spent on taxable versus non-taxable items for your own records.
Tax-Free Shopping Days and Special Exemptions
Pennsylvania does not have an annual tax-free shopping day like some other states do. However, certain groups can buy items without paying sales tax if they have the right documentation. Nonprofit organizations, schools, and government agencies can make tax-free purchases with a resale certificate or exemption certificate. Individuals cannot use these certificates for personal shopping.
People who are blind or have severe disabilities can buy certain items without tax, including guide dogs, seeing-eye dog equipment, and mobility aids. You need to show proof of your disability status to the store. The specific items covered vary, so ask the store manager if you are unsure whether your purchase qualifies.
Frequently Asked Questions
Do I pay sales tax on groceries in Pennsylvania?
No. Food you buy at a grocery store to cook at home is not taxed. This includes produce, meat, dairy, bread, and canned goods. But prepared foods like deli sandwiches, rotisserie chickens, and items from the hot food bar are taxed.
Is clothing always tax-free in Pennsylvania?
Clothing under $110 per item is tax-free. Items $110 or more are taxed on the full price. Shoes are always taxed, even if they cost less than $110. Accessories like belts and scarves under $110 are not taxed.
What is the total sales tax rate in Philadelphia?
Philadelphia charges 6 percent state tax plus 1.3961 percent local tax, for a total of 7.3961 percent. Other areas have different local rates or no local tax at all, so your total depends on where you shop.
Do I have to pay sales tax on online purchases from Pennsylvania sellers?
Yes, if the seller is located in Pennsylvania or ships to Pennsylvania, you typically pay Pennsylvania sales tax. The rate depends on where the item is shipped. Check the seller's website — the tax should be shown before you complete your order.
Are haircuts and other services taxed in Pennsylvania?
Most services like haircuts, plumbing, and car repairs are not taxed. But some services are taxed, including dry cleaning, laundry, printing, and pest control. If a service includes selling you a taxable product, you pay tax on the product but not the labor.