Pennsylvania Sales Tax Guide 2026: Rates & Filing

Table of content

Key takeaways

Pennsylvania sales tax rates: The state rate is 6%, and only Allegheny County (7% total) and Philadelphia (8% total) add a local surtax. Most clothing and groceries are exempt, while SaaS is taxable.
Economic nexus: Remote sellers must collect once sales into Pennsylvania exceed $100,000 in the previous 12 months. There is no transaction-count threshold.
Filing & penalties: Returns are due on the 20th of the month after the period. Late filing or payment costs 5% per month of the unpaid tax, up to 25%, plus interest.

Pennsylvania sales tax key facts (2026)

Item	Pennsylvania
Statewide rate	6%
Local rates	Allegheny +1% (7%), Philadelphia +2% (8%)
Economic nexus threshold	$100,000 (no transaction count)
Sourcing	Origin (in-state) / destination (remote)

Collect and file Pennsylvania sales tax with Taxually: LumaTax monitors your nexus, registers you and files your returns.

Is SaaS taxable?

Yes.

Item	Pennsylvania
Groceries / clothing	Exempt
Return due date	20th of the month after the period
Governing agency	Pennsylvania Department of Revenue

What is the sales tax rate in Pennsylvania?

Pennsylvania’s statewide sales tax rate is 6%. Only two local surtaxes apply: Allegheny County adds 1% (7% total) and Philadelphia adds 2% (8% total). Everywhere else, the rate is 6%.

Do you have sales tax nexus in Pennsylvania?

Nexus is the connection that obligates your business to collect and remit Pennsylvania sales tax. You can establish it two ways — physically or economically. Either one is enough.

Physical nexus

You have physical nexus if you have a tangible presence in Pennsylvania, such as:

A business location (office or warehouse) in the state
Employees, salespeople, or other representatives in the state
Inventory stored in Pennsylvania
Ownership of real or personal property in the state
Delivering merchandise into the state

Economic nexus

Out-of-state sellers establish economic nexus once sales into Pennsylvania exceed $100,000 in the previous 12-month period (effective July 1, 2019). There is no transaction-count threshold. (Sellers between $10,000 and $100,000 historically faced notice-and-reporting requirements.)

What is taxable in Pennsylvania?

Most tangible personal property is taxable, but Pennsylvania has generous exemptions: most clothing, groceries (not ready-to-eat), candy and gum, textbooks, and pharmaceutical drugs are exempt. Digital products and certain services tied to TPP are taxable.

Is SaaS taxable in Pennsylvania?

Yes. Pennsylvania taxes SaaS — canned/prewritten software is treated as taxable tangible personal property, including software accessed remotely by users in Pennsylvania.

How is food taxed in Pennsylvania?

Groceries (food that’s not ready-to-eat) are exempt, as are candy and gum. Prepared food — such as restaurant meals — is taxed at the full state-and-local rate.

How to register for a Pennsylvania sales tax permit

Register using Form PA-100 before collecting. Taxually can register for you, or you can apply online through myPATH (the Pennsylvania Department of Revenue’s portal). Registration is free.

Have ready: business information (name, start date, structure), owner/partner/shareholder details, and a description of your business activity.

How to collect sales tax in Pennsylvania

Sourcing depends on who you are. In-state sellers collect at the rate of their business location (origin-based). Out-of-state sellers with nexus collect the 6% rate (plus the Allegheny or Philadelphia local tax where applicable) based on the delivery location.

Filing and paying Pennsylvania sales tax

Pennsylvania assigns monthly, quarterly, or semi-annual filing based on your prior-year tax. Returns are due the 20th of the month following the period (next business day if a weekend or holiday). High-volume filers may also owe accelerated prepayments.

File and pay through myPATH. A small vendor discount (1% of tax, capped) is available for timely filing. Taxually’s software automates the full process.