Overview
The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.
See the Retailer's Information Guide (REV-717) [PDF] or the more detailed Taxability Lists for a taxable items to review subjectivity to sales tax of goods and services.
A use tax, at the same rate as sales tax, is due on taxable purchases of tangible personal property or specified services used or consumed in Pennsylvania where no sales tax is paid to a vendor. For example, the purchase may have been made out-of-state.
The hotel occupancy tax, imposed at the same rate as sales tax, applies to room rental charges for periods of less than 30 days by the same person. In addition to hotels, the tax applies to rentals of rooms, apartments and houses arranged through online or third-party brokers.
For detailed and historic sales, use and hotel occupancy tax information, please review the Tax Compendium.
Types of Sales Tax Licenses
Promoter License – Required for any person who either directly or indirectly rents, leases, or otherwise operates or grants permission to use space at a show for the display/sale of tangible personal property or services subject to tax.
Sales, Use and Hotel Occupancy Retail Tax License – Required for any business that sells taxable items or performs taxable services.
Transient Vendor Certificate – Required for any non-Pennsylvania enterprise (sole proprietorship or partnership) that does not have a permanent, physical business location in Pennsylvania, and is selling taxable, tangible, personal property or performs taxable services in Pennsylvania.
Wholesale Certificate – Required for any business that only sells to retailers.
To register for a Promoter License; Sales, Use and Hotel Occupancy Retail Tax License; Transient Vendor Certificate; or Wholesale Certificate, complete the Pennsylvania Online Business Tax Registration at myPATH.
Hotel Occupancy Tax – Booking Agent License – Required when renting out a property – including a home, room, or apartment – to provide lodging to a guest for a period fewer than 30 days. This license is used to report only the hotel occupancy tax collected on the booking agent’s accommodation fee. For more information on Booking Agents, please visit Hotel Occupancy Tax – Booking Agents.
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File My Taxes File a Business Tax Return
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Make a Tax Payment Make a Business Tax Payment
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Use Tax
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Online Retailers
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Non-Profit
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Third Party Delivery Businesses
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Hotel Occupancy Tax - Booking Agents
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Hotel Occupancy Tax – Guidance for U.S. Government Employees Traveling on Government Business
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Sales and Use Tax Taxability Lists
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Building Machinery and Equipment
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Digital Products
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Canned Computer Software/Digital Goods
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Non-Fungible Tokens
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Home-sharing/Third-party Broker Rentals
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Sales Tax Non-Registrant Program
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Paying Delinquent Sales Tax
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Approved Software Vendors
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Accelerated Sales Tax (AST) Prepayments
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e-911 Information
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Wine Excise Tax
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CBD and Hemp Products
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Consumer Fireworks
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Ready to Drink Cocktail Permit Holders
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myPATH File Upload Specifications
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Forms and Publications
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Letter Rulings
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Tax Bulletins
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Informational Notices
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Customer Service Center Commonly Asked Questions