Pennsylvania's statewide sales tax is 6 percent

Pennsylvania charges a 6 percent sales tax on most retail purchases. This is the rate you pay statewide, and it applies to tangible goods — things you can touch and take home. Some counties and cities add local taxes on top of the state rate, so your total can be higher depending on where you shop.

The tax is collected by the retailer at the point of sale. You do not pay it separately; it is added to your bill before you check out. Pennsylvania does not have a local sales tax option like some states do, but certain municipalities may have their own rules about specific items.

Key Takeaways

  • Pennsylvania's base sales tax rate is 6 percent on most goods, collected by retailers at checkout.
  • Groceries, prescription medications, and medical equipment are not subject to sales tax in Pennsylvania.
  • Services — haircuts, repairs, labor — are generally not taxed unless they are bundled with a taxable product.
  • Some counties may impose additional local taxes on specific items like hotel stays or prepared food, so your total rate can vary by location.
  • You can find the exact rate for your area by entering your zip code on the Pennsylvania Department of Revenue website.

What is and is not taxed in Pennsylvania

Pennsylvania taxes most physical items you buy in stores: clothing, electronics, furniture, toys, and household goods all carry the 6 percent tax. Prepared food — restaurant meals, takeout, deli items — is taxed. Alcohol and tobacco products are taxed at the standard rate, though tobacco also carries an additional state excise tax.

Food you cook at home is not taxed. This means groceries like bread, milk, vegetables, and meat have no sales tax. Prescription medications and over-the-counter drugs are not taxed. Medical equipment — wheelchairs, crutches, diabetic supplies — is also exempt. Diapers and feminine hygiene products are not taxed.

Services are generally not taxed in Pennsylvania. A haircut, car repair, plumbing work, or dental cleaning has no sales tax. However, if you buy a service bundled with a product — for example, installation labor included in a furniture purchase — the product portion may be taxed while the labor is not.

How local taxes can change your rate

While Pennsylvania's statewide rate is 6 percent, some municipalities impose additional taxes on specific categories. Philadelphia, for instance, has local taxes on hotel rooms and certain prepared foods. Other cities may tax parking, rental cars, or amusement activities at a local level.

These local taxes are separate from the state sales tax and vary widely by location. A hotel room in Philadelphia will have a higher total tax than the same room in a rural county. A meal in one city might be taxed differently than an identical meal 20 miles away.

To find the exact rate for your address, visit the Pennsylvania Department of Revenue website and enter your zip code. The site will show you the state rate plus any local additions that apply to your area.

When you do not pay sales tax

Certain buyers do not pay sales tax in Pennsylvania under specific circumstances. Registered nonprofits and charitable organizations can purchase items tax-free if they provide a resale certificate or tax-exempt status documentation to the retailer. Government agencies also make tax-free purchases.

Businesses that buy items to resell — a store buying inventory from a wholesaler — do not pay sales tax if they provide a resale certificate. The tax is collected later when the item is sold to the final consumer.

If you are buying something for resale or on behalf of a tax-exempt organization, you will need to provide documentation at the time of purchase. Without it, the retailer will charge the standard 6 percent.

Sales tax on online and out-of-state purchases

Online retailers that have a physical presence in Pennsylvania — a warehouse, office, or store location — must collect Pennsylvania sales tax on orders shipped to Pennsylvania addresses. This applies whether you order from a Pennsylvania-based company or a national retailer with operations in the state.

Retailers without a physical presence in Pennsylvania are not required to collect Pennsylvania sales tax, though this rule has changed in recent years as federal law evolved. Some large online retailers now collect sales tax voluntarily even when not required.

If you purchase from an out-of-state retailer that does not collect Pennsylvania tax, you may owe use tax on that purchase. Use tax is a parallel tax that applies to items bought outside the state but used inside it. Most individual consumers do not report use tax, but it is technically owed.

Frequently Asked Questions

Do I have to pay sales tax on clothing in Pennsylvania?

Yes. Clothing is taxed at the standard 6 percent rate in Pennsylvania. There is no clothing exemption, even for children's clothing or basic items like socks and underwear.

Is restaurant food taxed differently than grocery store food?

Yes. Prepared food from restaurants, delis, and takeout counters is taxed at 6 percent. Unprepared groceries you cook at home — raw meat, vegetables, bread, milk — have no sales tax.

What about tax on used items or secondhand purchases?

Used items sold by retailers are taxed the same as new items — at 6 percent. Private sales between individuals typically do not involve sales tax, but if you buy a used car from a dealer, tax applies.

Can I return something and get the sales tax refunded?

Yes. When you return an item for a refund, the sales tax you paid is refunded along with the purchase price. Keep your receipt to show the retailer the amount of tax included.

How do I know if my county has additional local taxes?

Enter your zip code on the Pennsylvania Department of Revenue website to see your exact local rate. You can also contact your county tax assessor's office or ask the retailer what rate applies to your purchase.