The Pennsylvania state sales tax rate is 6.0% in 2026. When county and city taxes are added, the combined rate ranges from 6.0% in areas with no local additions up to 8.0% in the highest-taxed jurisdictions. The most populated areas of Pennsylvania — including Philadelphia County — have a combined rate of 8.0%.
Pennsylvania exempts most food and clothing from sales tax. Philadelphia and Allegheny County each add 2% local tax. Outside these two counties the rate is a flat 6%.
💡 Quick Reference: $100 purchase in Pennsylvania at the average combined rate costs approximately $107.00 after tax. Use the calculator above to find the exact amount for any county or city in Pennsylvania.
Groceries in Pennsylvania are most grocery food is exempt from Pennsylvania sales tax. Clothing purchases are most clothing is exempt from Pennsylvania sales tax. Prescription drugs and medical devices are generally exempt from sales tax in Pennsylvania, as they are in most US states.
Common Pennsylvania Sales Tax Exemptions
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Prescription Medicine
Prescription drugs are fully exempt from Pennsylvania sales tax.
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Grocery Food
Unprepared groceries are most grocery food is exempt from Pennsylvania sales tax in Pennsylvania.
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Manufacturing Equipment
Equipment used directly in manufacturing is generally exempt.
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Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt in Pennsylvania.
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Clothing
Clothing is most clothing is exempt from Pennsylvania sales tax in Pennsylvania.
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Textbooks
Textbooks for educational use are often exempt or reduced rate.
How Does Pennsylvania Sales Tax Work?
Sales tax in Pennsylvania is collected at the point of purchase by retailers and remitted to the Pennsylvania Department of Revenue. The total rate you pay is the sum of the Pennsylvania state rate (6.0%) plus any applicable county and city rates in your location.
Businesses with a physical presence in Pennsylvania — including offices, warehouses, or employees — have sales tax nexus and must collect and remit Pennsylvania sales tax. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, remote sellers with $100,000+ in Pennsylvania annual sales or 200+ Pennsylvania transactions must also register and collect Pennsylvania sales tax even without a physical presence.
📅 Pennsylvania Sales Tax Filing: Returns are typically due on the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, or annual) is assigned by the Pennsylvania Department of Revenue based on your sales volume. File and pay online through the Pennsylvania state tax portal.
The Pennsylvania state sales tax rate is 6.0% in 2026. With county and city additions, combined rates range from 6.0% to 8.0% depending on your location. The most common combined rate in populated Pennsylvania counties is around 7.0%. Use the calculator above to find the exact rate for your specific county and city.
Groceries in Pennsylvania are most grocery food is exempt from Pennsylvania sales tax. This applies to unprepared food items purchased at grocery stores. Prepared food (restaurant meals, hot food from a deli counter) is generally taxed at the full combined rate regardless of state grocery exemptions.
To calculate Pennsylvania sales tax, multiply your purchase amount by the combined rate (as a decimal). For example, a $200 purchase in Philadelphia County at 8.0%: $200 × 0.80 = $16.00 in sales tax, making the total $216.00. Or simply use the free Pennsylvania sales tax calculator at the top of this page.
Yes, if you meet Pennsylvania’s economic nexus threshold. Remote sellers must collect and remit Pennsylvania sales tax if they have $100,000 or more in Pennsylvania sales or 200+ separate Pennsylvania transactions in a calendar year. This applies to all online sellers including Amazon FBA sellers, Shopify stores, and marketplace sellers. Marketplace facilitators like Amazon, Etsy, and eBay collect and remit on behalf of their sellers in Pennsylvania.
Most services are not subject to Pennsylvania sales tax, which primarily applies to the sale of tangible personal property. However, certain services are taxable in Pennsylvania — including some digital services, repair services, and services that are inseparable from a taxable product. Consult the Pennsylvania Department of Revenue or a tax professional for guidance on specific service types.
The highest combined sales tax rate in Pennsylvania is 8.0%, which occurs in areas with the maximum local tax additions on top of the 6.0% state base rate. The lowest rate is the state base rate of 6.0% in areas with no local taxes. See the county-by-county table above for the exact rate in each area of Pennsylvania.