Pennsylvania Sales Tax Guide for Businesses
Return Location: Online
Has Local Filings: Yes
Sales Tax Rate: 6% state rate plus 1% local tax for purchases made in Allegheny County or 2% local tax for purchases made in Philadelphia. Read more here.
Contact Information: Visit their website or call 717-787-1064 for their sales tax hotline.
How is Tax Calculated?: Pennsylvania sales taxes are based on the origin of the sale (rate is based on where the seller is located).
Are Services Taxable?: Some services are subject to sales tax in Pennsylvania. Click here for a list of these services.
Nexus in Pennsylvania
What Creates Nexus: A business is considered to be “engaging in business in Pennsylvania” (and therefore owe sales tax) if they have:
- An office or place of business
- An employee present in the state
- Goods in a warehouse
- Ownership of real or personal property
- Delivery of merchandise in Pennsylvania
- Independent contractors or other representatives in Pennsylvania
- Leasing property in the state
- Read more about nexus conditions in Pennsylvania here.
eCommerce Nexus?: As of this posting, Pennsylvania does have special laws that create nexus for online sellers, specifically “click-through” nexus. Read more about click-through nexus in Pennsylvania here.
How to File a Sales Tax Return in Pennsylvania
Online: Pennsylvania recommends that you file a sales tax return using the PA Department of Revenue e-Services Center.
We will be adding an instructional video here at a later date.
How to Get a Sales Tax Permit in Pennsylvania
View our full guide: Coming soon
Where to Register: PA Revenue e-Services Center
Registration Fee: There is no fee for registering for a sales tax permit in Pennsylvania
Renewal Required?: Yes, Pennsylvania requires that you renew your sales tax permit every 5 years. Read more here
Pennsylvania Sales Tax Filing Frequency
Pennsylvania has taxpayers file on a monthly, quarterly, or semi-annual basis:
- For quarterly and monthly accounts, the filing frequency for the next calendar year is determined by the amount of sales tax reported during the current, third calendar quarter (July through September)
- For semi-annual accounts, the filing frequency for the next calendar year is determined by the total amount of sales tax reported during the last half of the previous tax year and the first half of the current tax year
Monthly: If the amount of sales tax reported in the third calendar quarter is $600.00 or greater
Quarterly: If the amount of sales tax reported in the third calendar quarter is less than $600.00, but greater than $74.99
Semi-annually: If the amount of sales tax reported in the third calendar quarter is less than $75.00
Discounts: There is an early filing discount of 1% in Pennsylvania (minimum of $25 per month).
Late Fees: The penalty for past due filing of sales tax in Pennsylvania is 5 percent per month from the date due until the date filed to a maximum of 25 percent.
Pennsylvania Sales Tax Return Due Dates
Pennsylvania’s sales tax returns are typically due on the 20th of the following month. Read more on Pennsylvania’s website.
Monthly Filing Frequency
January Collection — February 20th
February Collections — March 20th
March Collections — April 20th
April Collections — May 21st
May Collections — June 20th
June Collections — July 20th
July Collections — August 20th
August Collections — September 20th
September Collections — October 22nd
October Collections — November 20th
November Collections — December 20th
December Collections — January 22nd (following year)
Quarterly Filing Frequency
Q1: Jan – March Collections — April 20th
Q2: April – June Collections — July 20th
Q3: July – September Collections — October 22nd
Q4: October – December Collections — January 22nd (following year)
Semi-Annual Filing Frequency
1st Half: August 20th
2nd Half: January 22nd (following year)
Pennsylvania Sales Tax Holidays
Pennsylvania does not offer any sales tax holidays in 2018.
Special Notes for Amazon Sellers
Amazon does have a warehouse in Pennsylvania. Be sure to check to see if your FBA inventory is being stored in Pennsylvania, as it will create a sales tax obligation.
We can help you determine where Amazon is storing your inventory. Contact us to learn more.