Pennsylvania Sales Tax Rules and Regulations - Taxify

Pennsylvania State Sales Tax

Quick Guide

Contact Information

Website: www.revenue.pa.gov
Phone: (717) 787-1064

Sales Tax Rate

Base Rate: 6.000%
Local Rates: Allegheny County: 7.000% Philadelphia: 8.000%

Pennsylvania Sales Tax Facts

Is Pennsylvania a destination or origin based state? Origin
Is Pennsylvania a SST Certified State? No, it is a SST project state
Are zero file returns required in Pennsylvania? Yes
Is shipping taxable in Pennsylvania? Yes, if the item is being shipped is taxable, so is the shipping.

Pennsylvania Nexus Information

Triggers for Nexus

Delivery vehicles
Employee
Independent contractors or representatives
Office
Property
Warehousing

Does Amazon Have Warehousing in Pennsylvania?

Yes

Pennsylvania Filing Dates

Monthly

January collections – February 21
February collections – March 20
March collections – April 20
April collections – May 22
May collections – June 20
June collections – July 20
July collections – August 21
August collections – September 20
September collections – October 20
October collections – November 20
November collections – December 20
December collections – January 22

Quarterly

Q1 – April 20
Q2 – July 20
Q3 – October 20
Q4 – January 20

Semi-Annual

First Half – August 21
Second Half – February 20

Other Pennsylvania Sales Tax Information

Filing Requirements: Sales tax returns and payments must be filed electronically – online or by telephone. After registering, a business will be able to file returns and payments online or by using the business TeleFile phone system at 1-800-748-8299.

What Will You Need: Once registered through the eTides system, you only need your username and password to get started. The system will walk you through filing step-by-step after logging in.

Register For a Sales Tax License: The PA Enterprise Registration Form is used to establish multiple accounts, including accounts for sales/use tax. Register online or download Form PA-100 and mail in. Any business that does not have a permanent physical location in Pennsylvania, but makes taxable sales in Pennsylvania on an irregular basis, is required to register for a transient vendor’s license.

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