Pennsylvania Economic Nexus

Last Updated on August 9, 2019

Pennsylvania’s economic nexus applies only to those persons who, in the previous twelve months, made more than $100,000 of taxable gross sales into the Commonwealth.  A marketplace facilitator with no physical presence in Pennsylvania should use both facilitated and direct sales to determine whether it has exceeded the economic nexus threshold.  A marketplace seller with no physical presence in Pennsylvania should use only its direct sales and those sales made through a marketplace facilitator that does not collect sales tax on its behalf, to determine whether it has exceeded the economic nexus threshold.  The provisions of this Bulletin shall apply to transactions that occur on or after July 1, 2019 and do not affect marketplace sellers for whom marketplace facilitators collect and remit on their behalf.

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