Pennsylvania Sales & Use Tax
Pennsylvania levies a 6% state sales tax on the retail sale, lease, or rental of most goods and some services. However, certain items such as food, clothing, and prescription drugs are exempt from sales tax. Local jurisdictions impose additional sales taxes of up to 2%. Total sales tax rates within the state of Pennsylvania range between 6% and 8%.
Use tax (same rate) is also collected on the consumption, use, or storage of goods in Pennsylvania if sales tax was not paid at the time of the purchase. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made.
Pennsylvania provides exemption opportunities for the following industries:
- Manufacturing
- Pharmaceutical/Biotech
- Financial Institutions/Banks
- Insurance Companies
- Casinos/Hospitality
- Oil/Gas/Energy
- Public Utility Contractor
Statute for Refunds: 36 Months
Utility Exemption: Yes, apportionment; Study is required.
Pennsylvania Sales & Use Tax State Links
- PA Sales & Use Tax Page
- PA Sales & Use Tax Statutes
- PA Sales & Use Tax Rules
- PA Sales & Use Tax Forms
Pennsylvania Blog Posts
Navigating a Pennsylvania Sales Tax Audit
Sales Tax Exemptions on Utilities in Pennsylvania
Contact us today to learn about our success-based sales & use tax recovery and audit defense services.