Pennsylvania has a 6% sales tax on most goods, but not on groceries or clothing
Pennsylvania charges a 6% sales tax on tangible personal property — things you can touch and take home. That includes electronics, furniture, toys, and most household items. However, Pennsylvania has two major exemptions that set it apart from many other states: groceries and clothing are not taxed.
The 6% rate is uniform statewide. Cities and counties in Pennsylvania do not add their own local sales tax on top of it, which means you pay the same rate whether you shop in Philadelphia or a small town in the Poconos.
Services — haircuts, car repairs, plumbing work — are generally not subject to sales tax in Pennsylvania unless they are bundled with a taxable product. For example, if a salon sells you a bottle of shampoo, that bottle is taxed, but the haircut itself is not.
Key Takeaways
- Pennsylvania's sales tax rate is 6% and applies to most goods but not to groceries or clothing.
- There is no local sales tax added by cities or counties, so the rate is the same everywhere in the state.
- Services like haircuts and repairs are not taxed unless they include a taxable product.
- Some items like prescription medications and medical devices are exempt from sales tax.
- Online purchases from out-of-state sellers may or may not be taxed depending on whether the seller has a physical presence in Pennsylvania.
What is taxed at 6%
Most items you buy in a store are subject to the 6% sales tax. This includes clothing and footwear (with some exceptions for very inexpensive items), electronics, appliances, furniture, toys, books, sporting goods, and household supplies.
Prepared food — meals at restaurants, deli sandwiches, hot pizza — is taxed. However, unprepared food you cook at home is not. This means a loaf of bread from the grocery store is tax-free, but a sandwich from a deli counter is taxed.
Alcohol is taxed at the point of sale in addition to the state excise tax on beer, wine, and spirits. Gasoline is also taxed, though the tax is built into the pump price you see.
What is not taxed
Groceries are completely exempt from sales tax in Pennsylvania. This includes fresh produce, meat, dairy, bread, canned goods, frozen vegetables, and other food you prepare yourself. The exemption covers almost all food meant for home consumption.
Clothing and footwear are not taxed in Pennsylvania, regardless of price. This applies to everyday wear, work clothes, and athletic shoes. The only exception is items that are not considered clothing — like hats, gloves, or belts purchased separately in some contexts — but in practice, most wearable items are treated as clothing and are exempt.
Prescription medications and certain medical devices are exempt. This includes insulin, inhalers, and other prescription items. Over-the-counter medications like aspirin or cold medicine are also not taxed.
Newspapers and magazines are exempt from sales tax in Pennsylvania.
How sales tax works on online purchases
If you order something online from a Pennsylvania retailer, you pay 6% sales tax just as you would in a physical store. The seller collects the tax at checkout.
If you order from an out-of-state seller, whether you owe Pennsylvania sales tax depends on whether that seller has a nexus — a physical presence like a warehouse, office, or employee — in Pennsylvania. Large retailers like Amazon have nexus in most states and collect Pennsylvania sales tax on orders shipped to Pennsylvania addresses. Smaller sellers may not, and in those cases, no sales tax is collected at checkout.
Pennsylvania does not currently have a use tax that applies to individual consumers, so if you buy something online from an out-of-state seller with no Pennsylvania presence and no tax is collected, you are not required to report it or pay tax later. This differs from some other states.
Sales tax on services and repairs
Services are generally not taxed in Pennsylvania. A plumber's labor, a mechanic's repair work, a haircut, or a dental cleaning are not subject to sales tax.
However, if a service includes a tangible product, the product portion may be taxed. For example, if a mechanic replaces your oil and filter, the labor is not taxed, but the oil and filter are taxed as goods. Similarly, if a salon applies a chemical treatment and sells you a bottle of the product to take home, the bottle is taxed but the process service is not.
Installation services are sometimes taxed and sometimes not, depending on the specific situation. It is worth asking the seller whether installation is included in the price or charged separately, since this can affect the total tax you owe.
Who collects and where the money goes
Retailers collect sales tax at the point of sale and send it to the Pennsylvania Department of Revenue. The state uses this revenue for general operations and programs.
Retailers are responsible for collecting the correct amount, filing returns (usually monthly or quarterly depending on sales volume), and remitting the tax. If a retailer fails to collect or remit sales tax, the Department of Revenue can pursue the business for back taxes and penalties.
As a customer, you do not file anything related to sales tax — the retailer handles all reporting and payment to the state.
Frequently Asked Questions
Is clothing really not taxed in Pennsylvania?
Yes, clothing and footwear are completely exempt from the 6% sales tax in Pennsylvania. This applies to all clothing regardless of price, including work uniforms, athletic wear, and everyday clothes. Accessories like belts, scarves, and hats are also generally not taxed.
Do I pay sales tax on groceries?
No. Groceries — food you buy to prepare and eat at home — are not taxed in Pennsylvania. This includes produce, meat, dairy, bread, frozen vegetables, and canned goods. The exemption does not explore to prepared food like restaurant meals or deli sandwiches.
Why is prepared food taxed but groceries are not?
Pennsylvania treats prepared food as a service combined with goods, while groceries are considered essential items for home consumption. The distinction is based on whether the food is ready to eat or requires preparation. A sandwich from a deli is prepared and taxed; a loaf of bread is not.
Do I owe sales tax on items I buy online from out-of-state sellers?
Only if the seller has a physical presence in Pennsylvania and collects the tax at checkout. Large retailers like Amazon do this. Smaller sellers without Pennsylvania operations typically do not collect tax, and Pennsylvania does not require you to pay it later as an individual.
Is there a local sales tax in Pennsylvania cities?
No. Pennsylvania has no local sales tax. The 6% state rate applies everywhere in the state, so you pay the same amount whether you shop in Philadelphia, Pittsburgh, or a rural area.