Pennsylvania charges a 6 percent sales tax on most goods, with some exceptions for food and services
Pennsylvania's sales tax rate is 6 percent statewide. This tax applies to the purchase price of tangible goods — things you can touch and take home. When you buy clothing, electronics, furniture, or most other items in Pennsylvania, the store adds 6 percent to your bill at checkout.
Some counties and cities add their own local sales tax on top of the state rate. Local tax ranges from 0 to 2 percent, depending on where you shop. This means your total sales tax could be anywhere from 6 percent to 8 percent. The store's register shows you the combined rate for your location.
Not everything is taxed. Groceries, prescription medications, and most services are exempt from Pennsylvania sales tax. A restaurant meal is taxed, but the raw food you buy at a supermarket is not. Understanding which purchases are taxed and which are not helps you predict what you will actually pay.
Key Takeaways
- Pennsylvania's base sales tax is 6 percent on tangible goods, with local taxes adding 0 to 2 percent depending on your county or city.
- Groceries, prescription drugs, and most services are not subject to sales tax in Pennsylvania.
- Restaurant meals, prepared foods, and takeout are taxed at the full rate, even if they contain groceries.
- The tax is collected by the seller at the point of sale and sent to the state and local governments.
- Online purchases from out-of-state sellers may or may not be taxed depending on whether the seller has a physical presence in Pennsylvania.
What is and is not taxed in Pennsylvania
Food you cook at home is not taxed. This includes meat, produce, dairy, bread, and pantry staples. The rule is simple: if it is a raw ingredient or an uncooked food item, Pennsylvania does not tax it. This applies whether you shop at a supermarket, farmers market, or warehouse club.
Prepared and ready-to-eat foods are taxed. This includes restaurant meals, deli sandwiches, hot pizza, rotisserie chicken, and food from a food truck. Even if you order takeout and eat it at home, the tax still applies because the food was prepared for you. Bakery items that are ready to eat — like donuts or cookies — are also taxed.
Prescription medications are not taxed. Over-the-counter medicines like aspirin, cold medicine, and vitamins are taxed. Medical devices and equipment vary: some are taxed and some are not, depending on the specific item.
Services are generally not taxed. Haircuts, car repairs, plumbing, and medical visits do not have sales tax added. However, if you buy a product as part of a service — like paint that a contractor applies to your house — the product itself may be taxed.
How local sales tax adds to the state rate
Pennsylvania allows counties and some cities to add their own sales tax on top of the 6 percent state rate. Not all counties use this option. Some counties have no local tax, while others add 1 or 2 percent.
Your total sales tax depends on where you make the purchase, not where you live. If you live in a county with no local tax but shop in a county with 2 percent local tax, you pay the higher rate. The store's location determines the tax rate applied to your purchase.
The breakdown appears on your receipt. You will see the state tax and the local tax listed separately, so you can see exactly how much of your bill goes to each level of government. Some receipts combine them into one line labeled "sales tax" or "tax".
Sales tax on online and mail orders
Online purchases are taxed differently depending on the seller. If the online retailer has a warehouse, office, or other physical location in Pennsylvania, they must collect and send Pennsylvania sales tax. If they have no presence in the state, they may not collect tax at the time of purchase.
Many large online retailers now collect Pennsylvania sales tax even if they have no physical store here, because federal law changed in 2018. However, smaller sellers may not. When tax is not collected at checkout, you are technically responsible for paying it yourself through a "use tax" on your state income tax return — though most people do not do this and the state does not actively pursue individual use tax payments.
Mail orders follow the same rule as online orders. The seller's location and size determine whether tax is collected. Always check your receipt or order confirmation to see whether sales tax was included.
Who collects and where the money goes
The store or seller collects sales tax from you at the point of sale. They hold the money and send it to the Pennsylvania Department of Revenue on a schedule set by the state — usually monthly or quarterly, depending on the business size. The seller does not keep this money; it is a pass-through to the government.
The state keeps the 6 percent state portion. Local governments — counties and cities — receive their portion of the local tax. The money funds schools, roads, police, and other public services in your area.
Businesses must register with the Pennsylvania Department of Revenue to collect sales tax. They receive a sales tax license and are required to keep records of what they collect. The state audits some businesses to make sure they are collecting and sending the correct amount.
Special situations and exemptions
Nonprofit organizations may be exempt from paying sales tax on certain purchases. They must register with the state and receive a resale certificate or exemption certificate. This exemption applies to goods the nonprofit buys for its own use, not goods it sells to others.
Resellers — people who buy goods to resell them — do not pay sales tax on their purchases if they have a resale certificate. They collect tax from their customers instead. This prevents the same item from being taxed twice.
Some items are exempt for specific reasons. Clothing and footwear under $110 per item are not taxed. Items over $110 are taxed on the full amount. Textbooks and educational materials used in schools may be exempt in certain situations.
Frequently Asked Questions
Do I pay sales tax on clothes in Pennsylvania?
Clothing and footwear under $110 per item are not taxed. If a single item costs $110 or more, the entire purchase is taxed at the full rate. A $150 coat is taxed; a $100 shirt is not. The price tag determines the tax, not the type of clothing.
Is restaurant tax the same as sales tax?
Restaurant meals are subject to the same 6 percent state sales tax plus any local tax. Some people call it "meal tax" or "dining tax," but it is the standard sales tax rate. Takeout and delivery are taxed the same way as eating in the restaurant.
What if I buy something online from a company outside Pennsylvania?
If the company has no physical presence in Pennsylvania, they may not collect tax at checkout. You would technically owe use tax on your state return, but this is rarely enforced for individual purchases. Large retailers like Amazon now collect tax regardless of location.
Are groceries really tax-free in Pennsylvania?
Yes. Raw and uncooked food items are not taxed. This includes produce, meat, dairy, frozen vegetables, and canned goods. The moment food is prepared or ready to eat — like a rotisserie chicken or bakery item — tax applies.
How do I know what the local tax rate is where I shop?
Ask the cashier, check your receipt after purchase, or visit the Pennsylvania Department of Revenue website and search by county. Your receipt always shows the total tax rate applied to your purchase, including both state and local portions.