The sales and use tax is imposed on the retail sale, consumption, rental or use of tangible personal property including - digital products - in Pennsylvania. The tax is also imposed on certain service...

Common exemptions from Pennsylvania sales and use tax include: ... Many items used in farming or manufacturing, especially the Dairying, Mining, Printing, Timbering, and Processing industries · Generally, services are not subject to sales tax in Pennsylvania with the exception of services that are specifically identified as taxable.

The sales and use tax is imposed on the retail sale, consumption, rental or use of tangible personal property including - digital products - in Pennsylvania. The tax is also imposed on certain services relating to such property and on the charge ...

If a shipment contains both taxable and exempt goods, the shipping and handling charges for the entire shipment are subject to tax. Tax may also apply to drop shipping scenarios. If you use drop shipping to deliver items to customers in Pennsylvania, you may be responsible for collecting and reporting tax. The DOR recommends keeping clear invoices and records for all transactions, with specific terms to describe delivery-related charges. Acceptable forms of documentation include but are not limited to: ... There are exceptions to almost every rule with sales tax, and the same is true for shipping and handling charges.

August 9, 2023 - In Pennsylvania, they’re exempt from the state’s sales tax. Purchases in the Keystone State are generally subject to a 6% sales tax on top of the cost of whatever you’re buying (it’s the most common rate among U.S. states right now).

The manufacturing, mining, processing, farming, dairying and public utility exemptions do not apply to the purchase or use of these services. These services are presumed to be subject to Pennsylvania sales tax if the delivery or benefit of the service occurs in this Commonwealth.

The use tax rate is the same as the sales tax rate: 6 percent state tax, plus an additional 1 percent local tax for items purchased in delivered to or used in Allegheny County and 2 percent local tax for Philadelphia.

October 31, 2025 - Learn more Dismiss message × ... ... sales in the state. Pennsylvania requires businesses that have met an economic sales threshold or that have a physical presence in the state to collect sales tax on every sale....

Household supplies purchased for residential consumption, including soaps, detergents, cleaning and polishing preparations, paper goods, household wrapping supplies and items of a similar nature are taxable with the exception of disposable diapers, incontinence products, toilet paper, sanitary napkins, tampons or similar items used for feminine hygiene. (5) Food sales. The list of facilities which are considered eating places has been expanded to include facilities which were not specifically listed previously. Purchases of food or beverages from these facilities are subject to tax.

4 days ago - If a vendor doesn't collect sales tax, anybody who buys taxable goods or services for use in Pennsylvania must pay a use tax. The use tax rate mirrors the sales tax rate at 6.000%. Additionally, items purchased, used, or delivered in Allegheny County incur an extra 1% local tax, while those in Philadelphia are subject to a 2% local tax.

PA Sales and Use/Tax Sales Tax Exemption Certificate Sales and Use Tax in the Commonwealth of Pennsylvania is 6% on taxable items and falls into two categories - items you purchase and items you sell.

December 5, 2025 - These laws define what goods and services are taxable, set the nexus standards, and outline exemption criteria. Pennsylvania sales and use tax applies to the sale of tangible personal property and certain enumerated services.

3 weeks ago - Pennsylvania sales tax 2026 guide covering the 6% rate, local taxes, rules, and filing obligations.

March 28, 2025 - Most clothing is exempt from sales tax. Exemptions: fur clothing, formal or evening clothes and sports clothes. Formal day or evening apparel. ... SaaS is taxable in Pennsylvania. Downloaded digital products like ebooks, audiobooks, and music intended for personal use are subject to sales tax in Pennsylvania.

Gross sales minus net profit divided by gross sales equals the ratio which is applied to invoices to determine the taxable amount of the sale by a sole proprietor or a partnership. Example: In 1994, ‘‘A,’’ a sole proprietor, reported gross sales of $50,000 and a net profit of $20,000.

September 23, 2025 - Determining whether or not the ... that are subject to sales tax in Pennsylvania include physical property, like furniture, home appliances, and motor vehicles....

May 25, 2017 - Pennsylvania's sales tax can be very confusing. Most people know the rules about food and clothing generally being exempt, but state law details hundreds of categories and identifies those items as taxable or not taxable. Test your skills! Click here to take a sales tax quiz · Click here to download the state's sales tax guide · For example, pet food is subject to sales tax while flea and tick shampoo for pets is not.

Municipal governments in Pennsylvania are also allowed to collect a local-option sales tax that ranges from 0% to 2% across the state, with an average local tax of 0.165% (for a total of 6.165% when combined with the state sales tax).

June 6, 2024 - Most services in Pennsylvania are not taxable. However, a few exceptions do exist. A few key taxable services include: ... You calculate sales tax by adding the sales price of the taxable product to the appropriate sales tax rate. For instance, if you sell a taxable product for $100 in Philadelphia County, you would charge $106 ($100 sale price, plus the $6 state rate and the additional 2% local rate). Clothing is generally not subject to sales tax in the state of Pennsylvania according to Pennsylvania Rev-717 that exempts “wearing apparel” from sales tax.

purchaser of the services or a third party, the charges are subject · to tax even though the finished product qualifies as direct mail · advertising literature or material or a mail order catalog. ... Reminder: Direct Mail printing is non-taxable. (Refer to Section I: Pennsylvania, part I.A.1.d above). ... Pennsylvania. ... Pennsylvania. ... Pennsylvania. ... Non-taxable to printer. Customer, if ... PA addresses. ... B. Computation of Tax: ... Sales Tax Rate in Pennsylvania is 6.0%. An additional 1% tax applies