Pennsylvania has a 6% sales tax on most goods, but not on groceries or prescription medications
Pennsylvania charges a 6% sales tax on tangible personal property — things you can touch and take home. This rate applies statewide and does not vary by county or municipality. However, Pennsylvania exempts certain categories entirely: unprepared food (groceries), prescription drugs, and medical devices. Some services are also exempt, though the rules around what counts as a service versus a good can be confusing.
The tax is collected by the retailer at the point of sale. You do not file a separate return or claim it back unless you are a business reselling items. If you buy something subject to tax and the store does not charge it, you are technically responsible for reporting and paying the tax yourself to the state — though this rarely happens in practice.
Key Takeaways
- Pennsylvania's sales tax rate is 6% on most goods, with no local add-ons or variations by county.
- Groceries, prescription medications, and medical devices are completely exempt from sales tax.
- Prepared food (restaurant meals, takeout) is taxed; unprepared food (raw ingredients) is not.
- Services like haircuts, repairs, and professional fees are generally not subject to sales tax unless they involve tangible goods.
- The tax applies to online purchases shipped to Pennsylvania the same way it applies in stores.
What is taxed and what is not
The 6% tax applies to clothing, electronics, furniture, books, toys, and most other retail goods. It also applies to prepared food — anything sold hot or ready to eat, including restaurant meals, deli sandwiches, and coffee from a café. Alcohol is taxed at the standard 6% rate when purchased at a store (though bars and restaurants may have different rules for drinks served on premises).
Groceries are exempt. This means milk, bread, vegetables, meat, cereal, and canned goods sold for home preparation are not taxed. The distinction is whether the food is meant to be eaten at home or consumed immediately. A rotisserie chicken from a grocery store deli counter is taxed because it is prepared and ready to eat; raw chicken from the butcher counter is not.
Prescription medications and over-the-counter drugs purchased with a valid prescription are exempt. Medical devices like glucose monitors, hearing aids, and prosthetics are also exempt. Vitamins and supplements sold without a prescription are taxed.
Services and when they are taxed
Most services in Pennsylvania are not subject to sales tax. A haircut, dental cleaning, car repair, plumbing work, or accounting consultation is not taxed. However, if the service involves selling you a tangible good as part of the transaction, that good is taxed. For example, a salon charges tax on shampoo or hair dye you buy, but not on the labor of applying it.
Repair services are generally not taxed, but replacement parts are. If a repair shop replaces your phone screen, the labor is not taxed, but the screen itself is. The invoice should itemize the parts separately from the labor so you can see what is and is not taxed.
Subscriptions and digital services (streaming, software, cloud storage) are not subject to Pennsylvania sales tax. Gym memberships and fitness classes are also not taxed.
Online purchases and out-of-state sellers
Online retailers are required to collect and remit Pennsylvania sales tax on purchases shipped to Pennsylvania addresses. This applies whether the seller is based in Pennsylvania or elsewhere. Most major retailers (Amazon, Walmart, Target, and others) already collect the tax automatically at checkout.
Smaller online sellers may not always collect Pennsylvania tax. If you buy from an out-of-state seller who does not charge tax, you are technically responsible for reporting and paying the tax yourself — this is called "use tax." In practice, the state does not pursue individual consumers for use tax on small purchases, but the obligation exists.
Who collects the tax and where it goes
Retailers collect the sales tax and send it to the Pennsylvania Department of Revenue. Businesses must register for a sales tax license before they can legally sell taxable items. The revenue goes into the state general fund and is used for state operations.
If you are a business buying items for resale, you can provide a resale certificate to avoid paying tax at the wholesale level. You then collect tax from your customers instead. This prevents double taxation — once at wholesale and again at retail.
Special situations and exemptions
Certain organizations are exempt from paying sales tax on their purchases. Nonprofits, schools, and government agencies can often buy items tax-free by providing an exemption certificate. The rules vary depending on the type of organization and what is being purchased.
Agricultural equipment and seeds used in farming operations may be exempt or taxed at a lower rate, depending on the specific item. If you operate a farm, check with the Department of Revenue about what qualifies.
Items purchased for export outside Pennsylvania are not taxed. If you buy something in Pennsylvania but ship it to another state, you should not pay Pennsylvania tax — though you may owe tax in the destination state.
Frequently Asked Questions
Is there a local sales tax on top of the 6% state rate?
No. Pennsylvania has no county or municipal sales tax. The 6% rate is the only sales tax you pay, regardless of where in the state you make the purchase.
Why is restaurant food taxed but groceries are not?
The state considers prepared food a service or luxury item, while unprepared groceries are considered a necessity. This distinction exists in most states. The rule is: if it is ready to eat or served hot, it is taxed.
Do I pay sales tax on clothing?
Yes. Clothing is subject to the 6% sales tax in Pennsylvania. There is no clothing exemption, unlike some other states.
What if a store charges me tax on something that should be exempt?
Ask the cashier or manager to correct it. If the item is clearly exempt (like a prescription medication with a valid prescription), the store should remove the tax. If you are unsure whether something should be taxed, you can contact the Department of Revenue or ask the store to look it up.
Do I owe Pennsylvania sales tax on items I buy online from out-of-state sellers?
Yes, technically. However, most major online retailers already collect Pennsylvania tax automatically. If a seller does not collect it, you are responsible for reporting and paying use tax to Pennsylvania, though enforcement on individual consumers is rare for small purchases.