The formulas
- Sales tax = sale x (6% + local rate)
- Nexus when counted sales are more than $100,000 in the prior calendar year
- Counted sales = direct sales + marketplace sales on which the facilitator did not collect
How it works
Figures current as of November 2026.
The state rate is 6 percent. The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (1 percent in Allegheny County or 2 percent in Philadelphia, otherwise zero) and shows the state and local parts separately. The local rate depends on where the goods are delivered.
A seller with no physical presence in Pennsylvania must register and collect once it has more than $100,000 of gross sales into Pennsylvania in the prior calendar year. Marketplace sales on which the facilitator collects Pennsylvania tax do not count toward your own threshold; marketplace sales on which it does not collect do count.
A seller with a physical presence in Pennsylvania, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Pennsylvania sales tax rate?
The state rate is 6 percent. Local rates are added on top by delivery address.
What is the Pennsylvania economic nexus threshold?
More than $100,000 of gross sales into Pennsylvania in the prior calendar year.
Do marketplace sales count toward the Pennsylvania threshold?
Marketplace sales on which the facilitator collects Pennsylvania tax do not count toward your own threshold; marketplace sales on which it does not collect do count.
Sources
- Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax
- Pennsylvania Department of Revenue, Online Retailers
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.