Pennsylvania sales & use tax.
The facts an advisor checks first — rate, nexus threshold, marketplace rules — with links to the controlling authority.
Pennsylvania: rate, nexus & administration.
- State rate
- 6%
- Local rates
- Only Allegheny County (+1%) and Philadelphia (+2%) add local rates
- Economic nexus
- $100,000 in sales · effective July 1, 2019Preceding 12 months.Controlling authority: 72 P.S. § 7201(b)(3.5)(i) ↗
- Marketplace facilitator
- Yes — effective April 1, 2018
- Streamlined (SST)
- Not a member
- Administered by
- Pennsylvania Department of Revenue ↗
What to watch in Pennsylvania
- Clothing and groceries are exempt — a major base carve-out for retail sellers.
- Canned software is taxable however delivered, and Pennsylvania treats SaaS as taxable.
Rates, thresholds, and taxability change mid-year — verify against the Pennsylvania Department of Revenue before advising. In L3i, every determination is cited to the controlling authority.
The Pennsylvania voluntary disclosure agreement.
Behind in Pennsylvania? There’s a front door. The voluntary disclosure program lets a business settle unregistered-period exposure on defined terms — before the state finds it first. The terms that shape the client conversation:
Administered by the Pennsylvania Department of Revenue ↗. Program terms as of February 2026 — confirm current terms before filing. L3i pairs the exposure math with the filing itself — see exposure analysis & VDA services.
Pennsylvania, in brief.
What is the economic nexus threshold in Pennsylvania?
$100,000 in sales, effective July 1, 2019. Preceding 12 months. Once the threshold is crossed, remote sellers must register with the Pennsylvania Department of Revenue and begin collecting.
What is the sales tax rate in Pennsylvania?
The state sales tax rate is 6%. Only Allegheny County (+1%) and Philadelphia (+2%) add local rates.
Do marketplace facilitators collect Pennsylvania sales tax?
Yes — marketplace facilitators have been required to collect since April 1, 2018. Direct (non-marketplace) sales remain the seller’s obligation.
How does a remote seller register for Pennsylvania sales tax?
Register with the Pennsylvania Department of Revenue before collecting — a remote seller must register once it crosses the economic nexus threshold ($100,000 in sales).
Does Pennsylvania offer a voluntary disclosure agreement (VDA)?
Yes — the Pennsylvania Department of Revenue administers a voluntary disclosure program with a lookback of 36 months (3 years). Penalties are generally waived; interest is generally still due. An advisor can approach the state anonymously before disclosing the client’s identity.
A page tells you the rule. The platform applies it — and remembers why.
L3i runs Pennsylvania determinations against a deterministic rules engine, cites the controlling authority, and captures your firm’s judgment so the next Pennsylvania question starts further ahead.
Schedule a Demo →