Do I have to charge sales tax for online sales in Pennsylvania?
Quick answer
Only after you cross economic nexus. Once you exceed $100,000 in sales into Pennsylvania over 12 months, you must register with the Pennsylvania Department of Revenue and charge the buyer's destination rate.
Pennsylvania uses $100,000 in gross Pennsylvania sales in the previous 12 months.
Rule summary
How Pennsylvania treats each category.
| Economic nexus — sales threshold | $100,000 |
|---|---|
| Transaction-count threshold | None — sales volume only |
| Marketplace facilitator collection | Required — Amazon, Etsy and eBay collect on your behalf for their sales |
| Rate to charge | The buyer's destination rate (7%–8% in covered Pennsylvania metros) |
| Registration authority | Pennsylvania Department of Revenue |
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Pennsylvania Department of Revenue or a tax professional before relying on it for filing.
Combined rates in Pennsylvania
What a taxable purchase actually costs in Pennsylvania.
Frequently asked
Answers pulled from the same rule set.
- Do I have to charge sales tax for online sales in Pennsylvania?
- Only after you cross economic nexus. Once you exceed $100,000 in sales into Pennsylvania over 12 months, you must register with the Pennsylvania Department of Revenue and charge the buyer's destination rate.
- Do marketplace sales count toward the Pennsylvania threshold?
- Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Pennsylvania Department of Revenue guidance before excluding them.
- Which rate does an online seller charge in Pennsylvania?
- Pennsylvania sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.
More Pennsylvania guides
Other Pennsylvania rules that change the total.