How Pennsylvania Sales Tax Works
Pennsylvania has one of the most straightforward sales tax structures among large US states. The state rate is a flat 6%. Only Philadelphia (2% local for 8%) and Allegheny County (1% local for 7%) add local taxes. Every other county in Pennsylvania uses only the 6% state rate — zero local additions. This makes Pennsylvania compliance simple for most businesses.
Pennsylvania's Broad Clothing Exemption
Pennsylvania's most notable feature is its broad clothing exemption. Clothing and footwear for general personal use are exempt from Pennsylvania sales tax across the entire state — including in Philadelphia. A $200 winter coat, $150 shoes, and a $15 t-shirt are all completely tax-free in Pennsylvania. Fur clothing and formal wear for hire are excluded from the exemption.
Philadelphia vs. Rest of Pennsylvania
Philadelphia's 8% combined rate is notably higher than the rest of the state's flat 6%. Since clothing is exempt statewide, Philadelphia shoppers buying clothing don't pay the premium. But on electronics, furniture, and restaurant meals, the 8% Philadelphia rate represents a meaningful premium over the 6% paid everywhere else.
Pennsylvania Online Sales Tax
Out-of-state businesses with $100,000 in Pennsylvania sales or 200 Pennsylvania transactions in the prior 12 months must register and collect Pennsylvania sales tax. Pennsylvania uses destination-based sourcing.
How to Use This Pennsylvania Sales Tax Calculator
Philadelphia: use 8%. Pittsburgh and Allegheny County: use 7%. All other Pennsylvania locations: use 6%. For clothing purchases, most items are exempt statewide. Enter your amount, select the correct rate, and click Calculate.