Pennsylvania has a 6 percent state sales tax, which is collected on the full purchase price, without deducting labor, shipping, handling, delivery or installation. Another 1 to 2 percent sales tax is imposed if the taxable sale is in a city or county with its own sales tax. The maximum combined rate is 8 percent in Pennsylvania. Any person or business making taxable sales on personal property, such as furniture, jewelry or household goods, or anyone providing a service, must obtain a sales tax license in the state. Apply for the license with the Pennsylvania Department of Revenue, and register online at the PA business website or by completing a paper PA-100 registration form.
Tax Exempt Sales
Nontaxable items in Pennsylvania include certain clothing, food and beverages not sold from a caterer or establishment selling ready-to-eat food, and medicines and drugs.
- Repair and cleaning services for formal wear and shoes
- Wrapping supplies
- Drugs or medical supplies
- Grocery store food
- Many apparel items
- Newspapers approved to carry a legal advertisement
- United States and Pennsylvania flags
- School textbooks
- United States government sales
- Commonwealth sales
- Resale items
Household goods and supplies and most toiletry items are taxed in Pennsylvania.
- Greeting cards
- Gardening supplies
Services Subject to Tax
In Pennsylvania, many business services are taxed. These services include:
- Secretarial services
- Pest control not for agricultural purposes
- Lawn care
Check out the complete list of taxable and tax exempt items and services from the Pennsylvania Department of Revenue.