Pennsylvania's statewide sales tax is 6 percent

Pennsylvania charges a flat 6 percent sales tax on most retail purchases. This rate applies uniformly across the state — there is no local sales tax added on top of it, and no county or municipality can raise the rate on their own. When you buy something in Pennsylvania, the 6 percent is what you pay, with rare exceptions for specific product categories.

The 6 percent rate has been in place since 1971 and covers tangible goods — clothing, electronics, furniture, groceries at checkout, and most other items you can touch and take home. Services are generally not taxed in Pennsylvania, which is why a haircut or car repair does not include sales tax, but the product you buy to use at home does.

Key Takeaways

  • Pennsylvania's sales tax rate is 6 percent statewide with no local additions, so the rate is the same whether you shop in Philadelphia or a rural county.
  • Groceries, prescription medications, and medical equipment are exempt from sales tax, but prepared food and non-prescription items are taxed.
  • Clothing and footwear under $110 per item are tax-exempt, but items over that threshold are taxed at the full 6 percent rate.
  • Services like labor, repairs, and professional fees do not have sales tax added, only the physical products you purchase.
  • Online purchases from out-of-state sellers may or may not have Pennsylvania sales tax collected depending on the seller's registration status.

What is and is not taxed in Pennsylvania

Pennsylvania exempts several categories of goods from the 6 percent sales tax. Groceries — unprepared food you cook at home — are not taxed. This includes raw meat, produce, dairy, bread, and pantry staples. The line between grocery and non-grocery is whether the item is ready to eat: a rotisserie chicken from the deli counter is taxed, but raw chicken from the meat case is not. A bakery cake is taxed, but a loaf of bread is not.

Prescription medications are exempt, but over-the-counter drugs and vitamins are taxed. Medical equipment — wheelchairs, canes, diabetic testing supplies, and similar items — is also exempt when purchased with a prescription or doctor's order. Durable medical equipment like oxygen tanks and hospital beds falls into this category.

Clothing and footwear under $110 per item are tax-exempt. A pair of shoes for $85 is not taxed. A winter coat for $105 is not taxed. A designer jacket for $150 is taxed on the full amount. This threshold applies per item, not per purchase — you could buy five $100 shirts and pay no tax on any of them.

Items that are taxed include prepared food (restaurant meals, deli sandwiches, coffee), non-prescription health products (vitamins, pain relievers, sunscreen), household supplies, and most services. Labor and installation are generally not taxed, but the materials you buy are.

How Pennsylvania sales tax works at checkout

When you make a purchase, the retailer calculates the tax based on the item's category and adds it to your bill at the register or online. The retailer collects the tax from you and sends it to the Pennsylvania Department of Revenue on a monthly or quarterly schedule, depending on the business's size and sales volume.

The tax you see on your receipt is the final amount — Pennsylvania does not have a separate local tax that stacks on top of the state rate. A $100 purchase of a taxable item costs you $106 total, not $106 plus something else. This simplicity is one reason Pennsylvania's system differs from neighboring states like New Jersey (which has no sales tax on clothing) or New York (which has local taxes that vary by county).

If you buy something online from a Pennsylvania retailer or a national retailer with a Pennsylvania location, the 6 percent tax is usually added to your order. If you buy from an out-of-state seller with no Pennsylvania presence, whether tax is collected depends on that seller's registration status with Pennsylvania — many large online retailers now collect it, but smaller ones may not.

Clothing and the $110 threshold explained

Pennsylvania's clothing exemption is one of the most specific rules in the state's tax code. The exemption applies to apparel and footwear intended to be worn on the body, but only if the item costs less than $110. Accessories like hats, gloves, scarves, and belts are included in this exemption if they are under $110.

The threshold is per item, not per transaction. If you buy a $50 shirt and a $60 pair of pants in the same transaction, neither is taxed. If you buy a $120 jacket, the full $120 is subject to tax. If you buy a $115 coat, the entire $115 is taxed — the exemption does not apply to any part of an item that exceeds the limit.

Items that look like clothing but are not apparel are taxed regardless of price. A costume or theatrical outfit may be taxed differently depending on whether it is considered wearable apparel or a novelty item. When in doubt, ask the retailer before checkout — they have access to the state's classification rules and can tell you whether a specific item qualifies.

Groceries versus prepared food and restaurant meals

The distinction between taxable and non-taxable food hinges on whether the item is ready to eat. Unprepared groceries — items you take home and cook — are not taxed. Prepared food — items ready to consume or that have been cooked, assembled, or heated for sale — is taxed at 6 percent.

This means a rotisserie chicken from a grocery store deli is taxed, but a raw chicken from the butcher counter is not. A submarine sandwich from a deli is taxed. A loaf of bread from the bakery section is not taxed. A slice of pizza from a restaurant is taxed. A frozen pizza you buy from the freezer case is not taxed (it is unprepared), but if the store heats it for you to take home, it becomes taxed.

Beverages follow the same rule: bottled water or milk you buy to take home is not taxed, but a coffee or soda you buy ready to drink at a café is taxed. Candy and snack foods are taxed because they are considered prepared foods, even though you do not eat them at the store.

Medical items and prescription versus over-the-counter

Prescription medications are exempt from Pennsylvania sales tax. Over-the-counter medications — pain relievers, cold medicine, allergy tablets, antacids — are taxed. The difference is whether a doctor's prescription is required to purchase the item.

Medical equipment and supplies are exempt when they are prescribed or ordered by a healthcare provider. This includes diabetic testing supplies, lancets, syringes, catheters, ostomy supplies, and similar items. Durable medical equipment like wheelchairs, walkers, canes, and oxygen equipment is also exempt. Compression stockings, hearing aids, and prosthetic devices fall into this category.

Items that are not medical equipment — vitamins, supplements, sunscreen, insect repellent, and general wellness products — are taxed even if they are health-related. A vitamin supplement is taxed. A prescription vitamin ordered by a doctor may still be taxed unless it is classified as a medical device or supply by the state.

Online purchases and out-of-state sellers

When you buy online from a Pennsylvania retailer or a national company with a Pennsylvania warehouse or office, the 6 percent sales tax is usually added to your order. The retailer collects it and sends it to the state, just as they would for an in-store purchase.

When you buy from an out-of-state seller with no physical presence in Pennsylvania, whether Pennsylvania sales tax is collected depends on that seller's registration status. Large retailers like Amazon, Walmart, and Target now collect Pennsylvania sales tax on most purchases. Smaller sellers may not be registered to collect Pennsylvania tax, in which case no tax is added at checkout.

Pennsylvania does not require individual consumers to report and pay sales tax on out-of-state purchases on their own — that obligation falls on the seller. If you receive an item with no tax collected, you are not responsible for calculating and paying it yourself. The state's focus is on requiring sellers to register and collect, not on pursuing individual buyers.

Frequently Asked Questions

Do I pay sales tax on clothing if I buy it online?

Yes, if the item is over $110 per piece. Pennsylvania's $110 clothing exemption applies to online purchases the same way it applies in stores. A $95 shirt is not taxed whether you buy it in person or online. A $150 jacket is taxed at 6 percent online or in person. The retailer's location does not change the rule — only the item's price and category matter.

Is there a local sales tax in any Pennsylvania county?

No. Pennsylvania has no local sales tax. The state rate of 6 percent is the only sales tax you pay, regardless of which county or city you shop in. Some states allow counties or municipalities to add their own sales tax on top of the state rate, but Pennsylvania does not permit this.

What happens if I buy something online from outside Pennsylvania?

If the seller is registered to collect Pennsylvania sales tax, 6 percent will be added to your order. If the seller is not registered in Pennsylvania, no tax will be collected at checkout. You are not responsible for calculating or paying Pennsylvania sales tax on your own for out-of-state purchases — that is the seller's obligation.

Are services like haircuts or car repairs taxed in Pennsylvania?

No. Pennsylvania does not tax services. A haircut, car repair, plumbing work, or medical visit is not subject to sales tax. You only pay tax on the physical products you purchase — shampoo, car parts, supplies, or medications. The labor itself is not taxed.

Can I return something and get the sales tax back?

When you return a taxed item for a refund, the retailer refunds the full amount including the tax. You do not need to ask for it separately — it is part of the refund. If you exchange an item for a different one, the tax is recalculated based on the new item's price and category.