Pennsylvania Sales Tax Rates and What They Apply To

Pennsylvania's statewide sales tax rate is 6 percent

Pennsylvania charges a 6 percent sales tax on most retail purchases. This is the base rate that applies across the entire state. Some counties and municipalities add local sales taxes 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 — items you can touch and take home. It does not explore to services, groceries, or prescription medications. Understanding what is and is not taxed helps you predict what you will pay at checkout.

Key Takeaways

• Pennsylvania's state sales tax is 6 percent, but your total tax rate depends on which county and municipality you are in.
• Sales tax applies to clothing, electronics, furniture, and most other goods, but not to groceries, prescription drugs, or services.
• Some counties add local sales taxes ranging from 0.25 to 1 percent on top of the state rate.
• Tax is calculated on the sale price before any discounts or coupons are applied.

Local sales taxes that add to the state rate

Pennsylvania allows counties to impose their own sales taxes. These local rates vary by location and are added on top of the 6 percent state tax. For example, Philadelphia adds 1.3975 percent, making the total rate 7.3975 percent. Allegheny County adds 1 percent, bringing the total to 7 percent.

Not all counties impose a local sales tax. Some rely only on the state rate. To find your exact rate, you need to know both your county and your municipality, since some cities within a county may have different rules. The Pennsylvania Department of Revenue publishes a complete list of local rates by location on its website.

What items are taxed and what are not

Sales tax applies to most tangible goods: clothing, shoes, electronics, furniture, toys, books, and household items. It also applies to prepared food sold at restaurants and food courts. However, groceries sold at supermarkets — items like milk, bread, vegetables, and canned goods — are not taxed in Pennsylvania.

Prescription medications are exempt from sales tax. Over-the-counter medicines like pain relievers and cold remedies are also not taxed. Services are generally not subject to sales tax, so you do not pay it on haircuts, repairs, medical visits, or legal information. Digital products like e-books and streaming subscriptions are not taxed either.

How the tax is calculated at the register

The sales tax is calculated on the sale price of the item before any discounts or coupons are applied. If you buy a shirt for $20 and use a $5 coupon, the tax is calculated on the $15 final price, not the original $20. If the item is on sale, tax is based on the sale price.

The total amount you pay is the item price plus the tax. If you buy a $50 item in Philadelphia, you pay $50 plus $3.70 in tax (7.3975 percent), for a total of $53.70. Different retailers may round the final amount slightly differently, but the calculation method is the same across the state.

Tax-free shopping periods in Pennsylvania

Pennsylvania does not have an annual statewide tax-free shopping period. Some states offer back-to-school or holiday weeks where clothing and school supplies are not taxed, but Pennsylvania does not run this program. You pay the full sales tax on all taxable items year-round.

Individual retailers sometimes run their own promotions where they absorb the tax cost, but this is a business choice, not a state program. If a store advertises a tax-free sale, that is the store's own promotion and does not reflect a change in state law.

Resale certificates and business purchases

Businesses that buy goods for resale do not pay sales tax if they provide a resale certificate to the seller. This certificate tells the seller that the buyer is purchasing items to resell, not for personal use. The tax is then paid by the end consumer when they buy the finished product.

If you are starting a business and need a resale certificate, you must register with the Pennsylvania Department of Revenue. The certificate is free and can be obtained through the department's online registration system. You will need your Social Security number or federal employer identification number (EIN) to register.

Frequently Asked Questions

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

Yes. Pennsylvania requires online retailers to collect and remit sales tax on purchases shipped to addresses in the state, just as brick-and-mortar stores do. The rate depends on the delivery address, not where the seller is located.

What is the sales tax rate in my specific county?

The state rate is 6 percent, but your total depends on your county and sometimes your city. Check the Pennsylvania Department of Revenue's local tax rate lookup tool on its website, or contact your county tax office with your address for the exact rate.

Are clothes and shoes taxed in Pennsylvania?

Yes. Unlike some states, Pennsylvania taxes all clothing and shoes at the full sales tax rate. There is no clothing exemption, and no annual tax-free shopping period for back-to-school items.

Do I pay sales tax on restaurant meals?

Yes. Prepared food sold at restaurants, cafes, and food courts is taxed. However, unprepared groceries bought at supermarkets are not taxed. The difference is whether the food is ready to eat when you buy it.

Can I get a refund of sales tax I already paid?

Generally, no. Sales tax is a final tax on the purchase. If you return an item and receive a refund, the tax is refunded as part of that refund. If you paid tax on an item you should not have been taxed on, contact the retailer first; if they cannot resolve it, you can file a claim with the Pennsylvania Department of Revenue.