Pennsylvania Sales Tax Rate Quick Facts
State Sales Tax Rate6.00%
Pennsylvania has a 6.00% state sales tax rate, and the average combined state and local sales tax rate is about 6.34%. Most Pennsylvania locations use the standard 6.00% rate, but Allegheny County adds 1.00% for a 7.00% combined rate, and Philadelphia adds 2.00% for an 8.00% combined rate.
| Item | Detail |
|---|
| State sales tax rate | 6.00% |
| State use tax rate | 6.00% |
| Average combined rate | About 6.34% |
| Standard combined rate (most counties) | 6.00% |
| Allegheny County combined rate | 7.00% |
| Philadelphia combined rate | 8.00% |
| Local sales taxes? | Only Allegheny County and Philadelphia |
| Tax system type | Mostly statewide rate with two local exceptions |
| Grocery food (not ready-to-eat) | Generally exempt |
| Candy and gum | Exempt |
| Most clothing | Exempt |
| Prepared food / restaurant meals | Taxable |
| Prescription drugs | Exempt |
| Digital products | Taxable |
| Canned software / SaaS access | Generally taxable |
| Custom software | Generally not taxable |
| Remote seller threshold | $100,000 in prior calendar year |
| Last reviewed | June 2026 |
How to Use the Pennsylvania Sales Tax Calculator
For most Pennsylvania locations, use 6.00%. This applies to cities such as Allentown, Erie, Reading, Scranton, Bethlehem, Lancaster, Harrisburg, York, Wilkes-Barre, State College, Altoona, Lebanon, and many other Pennsylvania communities. Use 7.00% for purchases in Allegheny County, including Pittsburgh. Use 8.00% for purchases in Philadelphia.
Also verify the product category. Groceries, most clothing, prescription drugs, textbooks, and residential heating fuels may be exempt. Prepared food, restaurant meals, hotel rooms, digital products, canned software, SaaS access, repair/installation services, and selected business services can be taxable.
How Pennsylvania Sales Tax Works
Pennsylvania has a 6.00% state sales and use tax rate. Most counties and cities do not add a normal local sales tax. The two major local exceptions are Allegheny County (7.00%) and Philadelphia (8.00%).
Pennsylvania sales tax applies to the retail sale, consumption, rental, or use of tangible personal property. It also applies to digital products and certain services. Use tax applies at the same rate when taxable items or taxable services are used in Pennsylvania and the seller did not collect Pennsylvania tax.
Pennsylvania has several important exemptions. Food that is not ready-to-eat is generally exempt. Candy and gum are exempt. Most clothing is exempt. Prescription drugs are exempt. Textbooks, computer services, resale sales, and residential heating fuels are also major exemption categories.
Pennsylvania Sales Tax Formula
Standard Sales Tax Formula
Sales Tax = Taxable Price × (Rate ÷ 100)
Total Price = Taxable Price + Sales Tax
Reverse Price = Total Price ÷ (1 + Rate ÷ 100)
Pennsylvania Sales Tax Examples
Example 1: $100 Purchase in Most of PA (6.00%)
Sales Tax = $100.00 × 0.06 = $6.00
Total = $100.00 + $6.00 = $106.00
Example 2: $250 Purchase in Pittsburgh (7.00%)
Sales Tax = $250.00 × 0.07 = $17.50
Total = $250.00 + $17.50 = $267.50
Example 3: $250 Purchase in Philadelphia (8.00%)
Sales Tax = $250.00 × 0.08 = $20.00
Total = $250.00 + $20.00 = $270.00
Example 4: $100 Exempt Clothing Purchase
Sales Tax = $0.00 (Most clothing exempt)
Example 5: Reverse Sales Tax
Receipt total is $106.00, rate was 6.00%.
Pre-Tax Price = $106.00 ÷ 1.06 = $100.00
Sales Tax Paid = $106.00 − $100.00 = $6.00
Major Pennsylvania City Sales Tax Rates
The normal rate is 6.00%, except Allegheny County at 7.00% and Philadelphia at 8.00%.
| City | County | Combined Rate | Local Note |
|---|
| Philadelphia | Philadelphia County | 8.00% | Highest standard PA rate; 6% state + 2% Philadelphia local tax |
| Pittsburgh | Allegheny County | 7.00% | 6% state + 1% Allegheny County local tax |
| Allentown | Lehigh County | 6.00% | Standard Pennsylvania state rate |
| Reading | Berks County | 6.00% | No normal local sales tax add-on |
| Erie | Erie County | 6.00% | Standard state rate |
| Scranton | Lackawanna County | 6.00% | Standard Pennsylvania rate |
| Bethlehem | Lehigh/Northampton County | 6.00% | Standard rate in both county areas |
| Lancaster | Lancaster County | 6.00% | Standard Pennsylvania rate |
| Harrisburg | Dauphin County | 6.00% | Standard state rate |
| York | York County | 6.00% | No normal local sales tax add-on |
| Altoona | Blair County | 6.00% | Standard state rate |
| State College | Centre County | 6.00% | Standard state rate |
| Wilkes-Barre | Luzerne County | 6.00% | Standard state rate |
| Chester | Delaware County | 6.00% | Standard state rate |
| King of Prussia | Montgomery County | 6.00% | Major retail area; standard state rate |
| Monroeville | Allegheny County | 7.00% | Allegheny County local tax applies |
| Bethel Park | Allegheny County | 7.00% | Allegheny County local tax applies |
| Upper Darby | Delaware County | 6.00% | Standard state rate, not Philadelphia rate |
Why Pennsylvania Sales Tax Usually Does Not Vary Much
Pennsylvania sales tax usually does not vary much because the state has one main statewide rate and only two major local add-ons. Most Pennsylvania locations use 6.00%. Allegheny County uses 7.00%. Philadelphia uses 8.00%. The main risk in Pennsylvania is not rate lookup complexity — it is product taxability.
What Is Taxable in Pennsylvania?
| Item / Category | Taxable? | Pennsylvania-Specific Note |
|---|
| General tangible goods | Usually taxable | Most retail sales of tangible personal property are taxable unless exempt. |
| Grocery food (not ready-to-eat) | Generally exempt | Food not ready-to-eat is generally exempt. |
| Prepared food / restaurant meals | Taxable | Ready-to-eat food, hot food, and catering are taxable. |
| Candy and gum | Exempt | Listed among major exempt items. |
| Clothing | Mostly exempt | Most clothing exempt; formal wear, fur, sports/protective gear may be taxable. |
| Prescription drugs | Exempt | Major exempt category. |
| Textbooks | Exempt | Listed as a major exempt category. |
| Residential heating fuels | Exempt | Oil, gas, coal, firewood for residential heating. |
| Digital products | Taxable | Video, photos, books, apps, games, music, audio delivered digitally. |
| Canned software | Taxable | Canned software is taxable whether delivered physically or electronically. |
| SaaS / remote software access | Generally taxable | Access to canned software through SaaS-type arrangements is taxable. |
| Custom software | Generally not taxable | Designed for a specific original purchaser. |
| Computer services | Major exempt category | Separate from software and digital-product rules. |
| Repair / installation services | Taxable when listed | Repairing, installing, and applying tangible personal property. |
| Hotel occupancy | Taxable | Same rate as sales tax for rentals under 30 days. |
| Business / resale purchases | Exempt with docs | Valid PA resale documentation required. |
Online Purchases and Remote Sellers in Pennsylvania
Remote sellers and marketplace facilitators with more than $100,000 in Pennsylvania annual gross sales must register, collect, and remit Pennsylvania sales tax. There is no transaction-count threshold. Pennsylvania measures economic presence by gross sales, not by a 200-transaction rule.
Pennsylvania Food, Grocery, and Restaurant Notes
Food that is not ready-to-eat is generally exempt. Prepared food, restaurant meals, ready-to-eat food, hot food, and catered food are generally taxable. Candy and gum are exempt — different from many states that tax candy separately.
Pennsylvania Clothing Notes
Most clothing is exempt in Pennsylvania. A normal shirt, pants, coat, dress, socks, or shoes is generally exempt. However, formal day or evening apparel, certain fur articles, sporting goods or sports apparel, and protective equipment can be taxable.
Pennsylvania Digital Products, Software, and SaaS Notes
Pennsylvania taxes many digitally delivered, streamed, or accessed products as tangible personal property. Canned software is taxable whether delivered physically, electronically, or accessed remotely. SaaS-type access to canned software is generally taxable. Custom software is generally not taxable.
Common Pennsylvania Sales Tax Mistakes
- Using 6.00% for Philadelphia instead of 8.00%
- Using 6.00% for Pittsburgh or Allegheny County instead of 7.00%
- Applying Philadelphia's 8.00% rate to suburbs outside Philadelphia
- Applying Allegheny County's 7.00% rate to nearby counties outside Allegheny
- Taxing exempt grocery food incorrectly
- Treating prepared food like exempt grocery food
- Taxing most clothing incorrectly
- Treating SaaS as automatically exempt because it is cloud-based
- Treating custom software and canned software the same
- Missing the $100,000 PA remote seller threshold
Pennsylvania Sales Tax for Businesses
Businesses selling taxable goods, digital products, canned software, SaaS, prepared food, or hotel rooms in Pennsylvania may need a Sales, Use, and Hotel Occupancy Retail Tax License. Most sales use 6.00%, Allegheny County uses 7.00%, and Philadelphia uses 8.00%. Sellers with more than $100,000 in PA annual gross sales must register and collect.
Official Pennsylvania Sales Tax Sources
Last reviewed: June 2026. Rates and rules can change.