Pennsylvania is an origin-based state (sales are taxed where the seller is located).
All businesses registered to collect and pay the state sales tax must file a sales tax return (PA-3) each reporting period, even if you don’t owe tax during the period. The two ways to pay the tax and file your return with the State are:
The Pennsylvania sales tax rate is 6%.
By law, a 1% local tax is added to purchases made in Allegheny County, and a 2% local tax is added to purchases made in Philadelphia.
Prepared food sold in restaurants is taxed at the full state and local rate, while not-ready-to-eat food is exempt.
A business is considered to have established a tax presence in the state if it:
Remote seller activity constituting nexus in the state:
Find more information about nexus in Pennsylvania.
The discount for filing and paying on time equals the lesser of $25 or 1% of tax collected for a monthly filer, $75 or 1% of tax collected for a quarterly filer, and $150 or 1% of tax collected for a semi-annual filer.
The filing schedule is found here. Generally, returns are due between the 20th-22nd of the month following the end of the filing period. Filing periods are monthly, quarterly, or semi-annual.
You can register for a Sales and Use Tax License using Form PA-100 online.
Within 24-48 hours you’ll receive an email confirmation of your business account information, provided that you entered a valid email address on the application. If you don’t provide an email address, the account information will be mailed in 7 to 10 business days.
Other ways to obtain a PA-100 application:
Penalties and interest are charged on taxes filed and/or paid after the due date. Generally, you will be charged a 5% per month penalty plus interest. Use the penalty and interest calculator to determine the exact charge.