Sales Tax

Sales Tax in Pennsylvania: Complete Guide 2026

Updated 2026-03-10

Data Notice: Figures, rates, and statistics cited in this article are based on the most recent available data at time of writing and may reflect projections or prior-year figures. Always verify current numbers with official sources before making financial, medical, or educational decisions.

Sales Tax in Pennsylvania: Complete Guide 2026

Tax information is for educational purposes only and does not constitute tax advice. Consult a licensed tax professional for your specific situation.

Pennsylvania levies a 6.00% state sales tax rate, with Philadelphia and Allegheny County imposing additional local taxes. The state is notable for its broad clothing exemption — most clothing is completely exempt from sales tax, a benefit shared by only a handful of states. Pennsylvania also exempts most food for home consumption and prescription medications.

Pennsylvania Sales Tax Rates (2026)

ComponentRate
State base rate6.00%
Philadelphia local tax2.00%
Allegheny County local tax1.00%
Average combined (state + local)~6.34%

Combined Rates by Major Area

AreaCombined Rate
Philadelphia8.00%
Allegheny County (Pittsburgh)7.00%
All other counties6.00%

Pennsylvania’s sales tax system is simpler than most states: there are only three possible combined rates. Most of the state pays 6.00%, Pittsburgh-area residents pay 7.00%, and Philadelphia residents pay 8.00%.

How Pennsylvania Sales Tax Works

Uniform State Rate with Limited Local Options

Unlike most states where dozens or hundreds of local jurisdictions set their own rates, Pennsylvania only permits local sales taxes in Philadelphia (2.00%) and Allegheny County (1.00%). Every other location in the state charges the flat 6.00% state rate with no local add-on.

This simplicity makes Pennsylvania one of the easiest states for businesses to administer sales tax compliance.

Online and Remote Sales

Pennsylvania requires remote sellers and marketplace facilitators with $100,000 or more in Pennsylvania sales to collect and remit sales tax. The state was one of the earlier adopters of economic nexus standards following the 2018 Supreme Court decision in South Dakota v. Wayfair.

What Is Taxable and What Is Exempt

Exempt from Sales Tax

  • Most clothing and footwear: Pennsylvania exempts the vast majority of clothing and shoes from sales tax. Exceptions include formal wear rentals, fur garments, and certain accessories.
  • Most food for home consumption: Unprepared groceries including meat, produce, dairy, bread, and canned goods
  • Prescription medications and most nonprescription drugs
  • Textbooks (required for school courses)
  • Caskets and burial vaults
  • Certain farming supplies (feed, seed, fertilizer with valid exemption)

Taxable

  • Prepared food and restaurant meals
  • Candy and gum (taxable, unlike most food items)
  • Electronics, furniture, appliances, and general merchandise
  • Toiletries and cosmetics
  • Paper products (paper towels, toilet paper, tissues — taxable in PA)
  • Cleaning supplies
  • Digital products: Pennsylvania taxes canned (pre-written) software but generally does not tax custom software or most digital downloads like music and ebooks.
  • Certain services: Repair and maintenance services, cleaning services, lobbying, help supply services, and self-storage are taxable.

Comparison to National Average

MetricPennsylvaniaNational Average
State base rate6.00%~5.09%
Average combined rate~6.34%~6.60%
Clothing exemptionYes (broad)~8 states
Grocery exemptionYes~32 states
Paper products taxableYesVaries

Pennsylvania’s average combined rate is actually slightly below the national average, thanks to the limited local tax structure. The broad clothing exemption is one of the most generous in the country and provides significant savings compared to states like California, Illinois, and Texas where all clothing is taxable.

Tips for Minimizing Pennsylvania Sales Tax Impact

  1. Take full advantage of the clothing exemption. Unlike most states, Pennsylvania does not tax clothing or footwear. There is no dollar threshold — all clothing is exempt regardless of price. This is a major benefit for families and makes Pennsylvania a destination for clothing shopping.
  2. Buy groceries, not prepared food. The boundary between tax-exempt groceries and taxable prepared food matters. Grocery items are exempt, while deli sandwiches, salad bar items, and hot foods are taxable.
  3. Shop outside Philadelphia and Allegheny County for large purchases. A $3,000 appliance purchase costs $240 in sales tax in Philadelphia (8.00%) but only $180 in most other Pennsylvania counties (6.00%).
  4. Be aware of taxable paper products and cleaning supplies. These everyday items are taxable in Pennsylvania, unlike in many states. This catches some consumers off guard.
  5. Understand candy vs. food. Candy is taxable in Pennsylvania even though most other food items are exempt. The state defines candy as a preparation of sugar, honey, or other natural or artificial sweeteners combined with chocolate, fruits, nuts, or other ingredients, without flour.
  6. Use vendor discount for early filing (businesses). Pennsylvania allows vendors to claim a 1% discount (up to $25) on sales tax collected if they file and remit on time. While small, it adds up over time for businesses.

Key Takeaways

  • Pennsylvania’s 6.00% state rate is moderate, and only Philadelphia (8.00%) and Allegheny County (7.00%) add local taxes
  • The broad clothing exemption is one of the most generous in the nation — all clothing and footwear is exempt regardless of price
  • Most groceries and prescription medications are exempt
  • Paper products, cleaning supplies, candy, and toiletries are taxable, which surprises many residents
  • The simple three-rate structure makes compliance easier for businesses than in most states
  • The average combined rate of ~6.34% is slightly below the national average

Next Steps