Pennsylvania Sales Tax Guide

State sales and use tax with Allegheny County and Philadelphia local additions

Statewide general taxYes

Primary returnPA-3 · 2026 due dates

Marketplace postureConservative review required

Exemption formREV-1220

What people ask about Pennsylvania sales tax

Start with the high-impact answers, then use the complete rule explorer for product-specific and long-tail research.

01Does Pennsylvania have a statewide sales tax?

State sales and use tax with Allegheny County and Philadelphia local additions Pennsylvania's local general-rate structure is limited but important: Allegheny County adds 1%, and Philadelphia adds 2%, producing three principal destination rates.

02What sales tax rate and sourcing rules matter in Pennsylvania?

The state rate is 6%; the combined rate is 7% in Allegheny County and 8% in Philadelphia. Correct destination classification still matters at county and city boundaries.

03What Pennsylvania sales tax return or form is used?

The principal repository-tracked return is PA-3. The reviewed filing posture requires electronic filing rather than a mailed paper return.

04How are marketplace sales reported in Pennsylvania?

Marketplace reporting is handled conservatively; the applicable current rule and account posture must be established before a seller return is changed.

05What resale or exemption certificate applies in Pennsylvania?

The repository tracks Pennsylvania Exemption Certificate and supports generation from reviewed fields. Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.

06Does Pennsylvania have a sales tax holiday?

The current Atlas research does not publish an active holiday rule for this state. Confirm the current revenue-department calendar before changing tax.

07What special sales tax rates or excise layers apply in Pennsylvania?

No separately verified special-rate category is published in the current member-state register for this jurisdiction. Product-specific research observations remain available below.

08What does the Pennsylvania research say about prewritten software?

The corpus contains one prewritten software observation under these researched conditions: software origin: prewritten. The research observation says the observed treatment is included in base; with general rate lookup; a 6% state rate; local interaction: ordinary local stack; sourcing: special; effective from 2016-08-01. Canned software delivered physically, downloaded, streamed, or accessed is taxable; Act 84 pins the express digital-access window to 2016-08-01. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.

09What does the Pennsylvania research say about digital audio visual?

The corpus contains one digital audio visual observation under these researched conditions: subtype: digital product. The research observation says the observed treatment is included in base; with general rate lookup; a 6% state rate; local interaction: ordinary local stack; sourcing: special; effective from 2016-08-01. Act 84 expressly includes electronically delivered or streamed video, photographs, music, and audio and makes the amendment effective 2016-08-01. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.

10What does the Pennsylvania research say about prepared food?

The corpus contains one prepared food observation under these researched conditions: sale context: hot or ready to eat; seller classification: eating establishment caterer or taxable food retail context. The research observation says the observed treatment is included in base; with general rate lookup; a 6% state rate; local interaction: ordinary local stack; sourcing: standard situs. Hot, ready-to-eat, eating-establishment, and catering branches are taxable under Section 60.7. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.

Need to calculate tax on actual sales?

Choose the calculation engine or the compliance workflow. Inspect the public examples, then bring five cases from your business.

Calculate tax in your own system.

Evaluate addresses, product identity, certificate dates, refunds and retries with the same inputs your integration will use.

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Disclosed reference inputs and executed results. Confirm coverage and configuration for your own transactions.

Evaluate the calculation engine →

Explain the amounts on your return.

Trace a generated sample return to its source rows. See how seller sales, marketplace activity and unresolved responsibility are separated.

Trace the sample return →

Synthetic Virginia package demonstration. Review, authorization and state acceptance remain separate steps.

Evaluate sales tax compliance →

See task rates and subscription prices. Public evidence is open to inspect; we confirm scope and commercial terms before a private evaluation.

How Pennsylvania's system is organized

Pennsylvania's local general-rate structure is limited but important: Allegheny County adds 1%, and Philadelphia adds 2%, producing three principal destination rates.

The headline rate is only the beginning

The state rate is 6%; the combined rate is 7% in Allegheny County and 8% in Philadelphia. Correct destination classification still matters at county and city boundaries.

Why location data matters

Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding are useful evidence, but none should silently substitute for the jurisdiction rule that controls the transaction.

Rules that can change the answer

Product identity should be established before a rate is selected. In Pennsylvania, examples that deserve their own rule path include:

most clothing is exempt, with exceptions for formal, sporting, and fur items
prewritten software and certain digital products are taxable
manufacturing exemptions require direct use

These are examples, not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.

Beyond three headline examples

The underlying research inventory contains 34 Pennsylvania treatment records across 26 product families. The inventory includes effective-date, evidence, rate-class, local-interaction, and sourcing fields. Its breadth is not a claim that every observed treatment is active in production: unresolved or independently unreviewed records remain non-operative.

34treatment records

26product families

serviceclothinglodgingtelecommunicationsutilities energybuilding material

Explore all 34 Pennsylvania research recordsSearch treatment, rate, local, sourcing, evidence, and effective-date fields

Search this state's rule research

34 of 34 records shown

general tangible personal propertyordinary

Research observation — independent review required

Sections 201 and 202 impose the six-percent baseline; original Act 2 Section 282 makes the Section 201(m) tangible-property definition effective 1971-07-01.

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
State rate: 6%
Taxable base: retail sales price
Local interaction: ordinary local stack
Sourcing: standard situs
Evidence required: product identity trusted situs and rate window
Effective start: 1971-07-01
Effective-window status: current state window exact local windows not built
Runtime boundary: locality category and effective rate windows required

Before operational use: build locality and historical rate windows; independent review

State authority research source 1 State authority research source 2 State authority research source 3

digital audio visualordinary

Research observation — independent review required

Act 84 expressly includes electronically delivered or streamed video, photographs, music, and audio and makes the amendment effective 2016-08-01.

Identity or conditions: subtype: digital product

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
State rate: 6%
Taxable base: taxable digital product receipt
Local interaction: ordinary local stack
Sourcing: special
Evidence required: digital product identity transfer rights and use location
Effective start: 2016-08-01
Effective-window status: current state window exact local and sourcing matrix required
Runtime boundary: complete digital product matrix and sourcing required

Before operational use: build complete digital subtype matrix; encode sourcing; independent review

State authority research source 1 State authority research source 2 State authority research source 3

rentalordinary

Research observation — independent review required

Section 201(k)(1) and REV-717 include leasing or renting tangible personal property in taxable retail sales.

Identity or conditions: rented product: tangible personal property

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
State rate: 6%
Taxable base: taxable tangible property rental charge
Local interaction: ordinary local stack
Sourcing: special
Evidence required: rented product charge components term and situs
Effective-window status: current taxability and rate verified start not pinned
Runtime boundary: rental boundary sourcing and local windows required

Before operational use: pin rental detail and effective start; encode rental exceptions and sourcing; build local windows; independent review

State authority research source 1 State authority research source 2

serviceunresolved

Research observation — independent review required

Pennsylvania taxes enumerated services rather than services generically; exact service identity must be resolved against Sections 201 and 61 Pa. Code Sections 31.5 and 31.6.

Treatment: unresolved
Rate application: special rate required
Rate class: unresolved
Taxable base: only property related and specified business services taxable
Local interaction: unresolved
Sourcing: unresolved
Evidence required: exact service identity and authorized taxability
Effective-window status: overview requires service by service matrix
Runtime boundary: generic service treatment forbidden

Before operational use: pin and extract complete service liability matrix; pin service effective starts; independent review

State authority research source 1 State authority research source 2 State authority research source 3

groceryno rate

Research observation — independent review required

Qualifying packaged or unprepared grocery food is exempt under the statute and Section 60.7, subject to seller, preparation, and recordkeeping boundaries.

Identity or conditions: sale context: not ready to eat

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: qualifying not ready to eat food excluded
Local interaction: no local rate
Sourcing: standard situs
Evidence required: food identity preparation packaging and sale context
Effective-window status: current exemption verified start not pinned
Runtime boundary: ready to eat boundary required

Before operational use: pin food-detail authority and effective start; encode ready-to-eat boundary; independent review

State authority research source 1 State authority research source 2 State authority research source 3

candyno rate

Research observation — independent review required

Current Section 204(53) excludes candy and gum regardless of sale location and identifies the clause as added 1997-05-07.

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: candy and gum excluded
Local interaction: no local rate
Sourcing: standard situs
Evidence required: candy or gum product identity
Effective start: 1997-05-07
Effective-window status: exact current exemption window
Runtime boundary: candy and gum identity required

Before operational use: independent review

State authority research source

clothingunresolved

Research observation — independent review required

Ordinary everyday clothing is exempt, while formal apparel, accessories, qualifying fur articles, and sporting clothing or footwear are taxable; the generic class remains unresolved until subtype identity is supplied.

Treatment: unresolved
Rate application: special rate required
Rate class: unresolved
Taxable base: most clothing exempt exceptions unresolved
Local interaction: unresolved
Sourcing: standard situs
Evidence required: exact clothing or accessory identity
Effective-window status: overview states most clothing exempt without complete boundary
Runtime boundary: complete clothing exception matrix required

Before operational use: pin and extract complete clothing liability list; pin effective windows; independent review

State authority research source 1 State authority research source 2

school supplyunresolved

Research observation — independent review required

Textbook treatment requires a directly bound qualifying-use clause; no generic school-supply exemption is asserted.

Identity or conditions: subtype: textbook

Treatment: unresolved
Rate application: special rate required
Rate class: unresolved
Taxable base: qualifying textbook excluded
Local interaction: unresolved
Sourcing: standard situs
Evidence required: textbook identity and qualifying use
Effective-window status: current exemption verified start not pinned
Runtime boundary: textbook boundary required

Before operational use: pin and extract the exact textbook exemption clause; encode qualifying textbook boundary; independent review

State authority research source 1 State authority research source 2

serviceunresolved

Research observation — independent review required

A generic computer-service exemption is unsafe: canned-software access and nonseparate support are taxable, separately invoiced help-desk or call-center support is excluded, and consulting or training requires exact service identity.

Identity or conditions: subtype: computer service

Treatment: unresolved
Rate application: special rate required
Rate class: unresolved
Taxable base: qualifying computer service excluded
Local interaction: unresolved
Sourcing: standard situs
Evidence required: computer service identity and software or digital product boundary
Effective-window status: current exemption verified start not pinned
Runtime boundary: computer service and taxable digital product boundary required

Before operational use: encode software access support consulting and training branches; complete enumerated service matrix; independent review

State authority research source 1 State authority research source 2 State authority research source 3 State authority research source 4

prescription drug humanno rate

Research observation — independent review required

Section 52.1 exempts qualifying prescription and nonprescription medicines and drugs, subject to medicinal identity and intended-use boundaries.

Identity or conditions: intended user: human; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: qualifying pharmaceutical drug excluded
Local interaction: no local rate
Sourcing: standard situs
Evidence required: drug identity human use and prescription evidence
Effective-window status: current exemption verified start not pinned
Runtime boundary: pharmaceutical drug boundary required

Before operational use: pin pharmaceutical-detail authority and effective start; encode qualifying drug boundary; independent review

State authority research source 1 State authority research source 2

utilities energyno rate

Research observation — independent review required

Residential utility use is exempt; commercial, industrial, and home-office use is taxable, so this zero-rate branch requires residential-use evidence.

Identity or conditions: use location: home; qualifying use: residential heating

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: qualifying residential heating fuel excluded
Local interaction: no local rate
Sourcing: standard situs
Evidence required: energy product residential use and service location
Effective-window status: current exemption verified start not pinned
Runtime boundary: residential use and energy product boundary required

Before operational use: pin energy-detail authority and effective start; encode residential-use and product boundary; independent review

State authority research source 1 State authority research source 2 State authority research source 3

lodgingspecial

Research observation — independent review required

Ordinary lodging under 30 consecutive days is taxable; permanent residents and specified diplomatic or direct-government-payment branches are excluded.

Identity or conditions: maximum rental days: 29

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 6%
Taxable base: under thirty day room rental and booking charge
Local interaction: product specific local
Sourcing: standard situs
Evidence required: lodging duration charge components booking role and locality
Effective-window status: current state rate and duration verified additional components require detail
Runtime boundary: duration booking component and local lodging resolver required

Before operational use: pin lodging fee and local hotel-tax authorities; encode booking charge components; pin effective starts; independent review

State authority research source 1 State authority research source 2 State authority research source 3 State authority research source 4

resaleno rate

Research observation — independent review required

A resale purchase is excluded only when the purchaser's resale purpose and evidence overcome the retail-sale presumption; consumed property is taxable.

Identity or conditions: qualifying use: resale; required certificate: REV-1220

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: qualifying resale purchase excluded
Local interaction: no local rate
Sourcing: standard situs
Evidence required: resale purpose valid REV 1220 and account id
Effective-window status: current exemption documentation verified start not pinned
Runtime boundary: resale use and certificate lineage validation required

Before operational use: pin governing effective start; validate certificate and purchaser-use lineage; independent review

State authority research source 1 State authority research source 2

prepared foodordinary

Research observation — independent review required

Hot, ready-to-eat, eating-establishment, and catering branches are taxable under Section 60.7.

Identity or conditions: sale context: hot or ready to eat; seller classification: eating establishment caterer or taxable food retail context

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
State rate: 6%
Taxable base: taxable prepared food receipt
Local interaction: ordinary local stack
Sourcing: standard situs
Evidence required: food identity preparation temperature seller context and situs
Effective-window status: current treatment verified start and local windows not pinned
Runtime boundary: food preparation and seller context resolver required

Before operational use: pin governing treatment start; build local windows; independent review

State authority research source 1 State authority research source 2

construction serviceno rate

Research observation — independent review required

Construction or repair services to real property are nontaxable while the contractor bears tax on ordinary materials.

Identity or conditions: qualifying use: becomes real property

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: real property construction labor excluded
Local interaction: no local rate
Sourcing: standard situs
Evidence required: real property result and contractor material tax lineage
Effective-window status: current treatment verified start not pinned
Runtime boundary: realty versus tangible property installation resolver required

Before operational use: pin governing treatment start; independent review

State authority research source 1 State authority research source 2 State authority research source 3

utilities energyordinary

Research observation — independent review required

Commercial, industrial, and home-office utility use is taxable; only qualifying residential use receives the exemption.

Identity or conditions: qualifying use: commercial industrial or home office

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
State rate: 6%
Taxable base: commercial utility charge
Local interaction: ordinary local stack
Sourcing: standard situs
Evidence required: utility identity meter service location and use allocation
Effective-window status: current treatment verified start and local windows not pinned
Runtime boundary: residential commercial and mixed use resolver required

Before operational use: pin governing treatment start; build local windows; independent review

State authority research source 1 State authority research source 2 State authority research source 3

lodgingno rate

Research observation — independent review required

A permanent resident occupying accommodations for 30 consecutive days or more falls outside ordinary taxable hotel occupancy.

Identity or conditions: purchaser status: permanent resident 30 or more consecutive days

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Taxable base: permanent resident occupancy excluded
Local interaction: no local rate
Sourcing: standard situs
Evidence required: consecutive stay and occupant payment lineage
Effective-window status: current duration boundary verified start and local windows not pinned
Runtime boundary: stay duration and local lodging resolver required

Before operational use: pin governing treatment start; build local lodging windows; independent review

State authority research source 1 State authority research source 2

telecommunicationsordinary

Research observation — independent review required

Mobile and enumerated telecommunications services are taxable, subject to Internet and residential-basic exclusions.

Identity or conditions: purchaser use: nonresidential or mobile; subtype: mobile or nonresidential telecommunications

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
State rate: 6%
Taxable base: taxable telecommunications charge
Local interaction: ordinary local stack
Sourcing: special
Evidence required: service subtype purchaser use service address and primary use
Effective-window status: current treatment verified historical and local windows incomplete
Runtime boundary: telecommunications subtype use and sourcing resolver required

Before operational use: pin branch effective starts; build sourcing and local windows; independent review

State authority research source 1 State authority research source 2

telecommunicationsno rate

Research observation — independent review required

Current Sections 201(m) and 204(5) exclude subscriber-line charges and basic local telephone service purchased solely for residential use.

Identity or conditions: purchaser use: residential; subtype: subscriber line or basic local telephone

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: residential basic telephone charge excluded
Local interaction: no local rate
Sourcing: standard situs
Evidence required: service subtype residential use and service address
Effective-window status: current exclusion verified start not pinned
Runtime boundary: telecommunications subtype and residential use resolver required

Before operational use: pin branch effective start; independent review

State authority research source 1 State authority research source 2

professional serviceno rate

Research observation — independent review required

Learned professions are nontaxable, but a generic professional-service label cannot bypass separately enumerated taxable services.

Identity or conditions: subtype: learned profession

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: learned professional fee excluded
Local interaction: no local rate
Sourcing: standard situs
Evidence required: exact learned profession service identity
Effective-window status: current treatment verified start not pinned
Runtime boundary: learned profession versus enumerated service resolver required

Before operational use: complete enumerated service matrix; pin governing treatment start; independent review

State authority research source 1 State authority research source 2 State authority research source 3

repair serviceordinary

Research observation — independent review required

Repair of general tangible personal property is taxable; clothing or footwear repair and real-property repair are separate nontaxable branches.

Identity or conditions: qualifying use: object is general tangible personal property

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
State rate: 6%
Taxable base: tangible property repair charge
Local interaction: ordinary local stack
Sourcing: standard situs
Evidence required: object repaired service scope and situs
Effective-window status: current treatment verified start and local windows not pinned
Runtime boundary: tangible clothing and realty repair resolver required

Before operational use: pin governing treatment start; build local windows; independent review

State authority research source 1 State authority research source 2 State authority research source 3 State authority research source 4

installation serviceordinary

Research observation — independent review required

Applying or installing tangible personal property as a repair or replacement part is taxable; real-property construction is separate.

Identity or conditions: qualifying use: remains tangible personal property

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
State rate: 6%
Taxable base: tangible property installation charge
Local interaction: ordinary local stack
Sourcing: standard situs
Evidence required: installed property result charge scope and situs
Effective-window status: current treatment verified start and local windows not pinned
Runtime boundary: tangible property versus realty installation resolver required

Before operational use: pin governing treatment start; build local windows; independent review

State authority research source 1 State authority research source 2 State authority research source 3 State authority research source 4

shippingordinary

Research observation — independent review required

Transportation, handling, and delivery charges are included in taxable purchase price when the underlying Pennsylvania transaction is taxable.

Identity or conditions: sale context: taxable underlying transaction delivered in pennsylvania

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
State rate: 6%
Taxable base: delivery charge in taxable purchase price
Local interaction: ordinary local stack
Sourcing: standard situs
Evidence required: underlying transaction delivery charge and destination
Effective-window status: current treatment verified start and local windows not pinned
Runtime boundary: underlying taxability and destination resolver required

Before operational use: pin governing treatment start; build local windows; independent review

State authority research source 1 State authority research source 2 State authority research source 3

clothingno rate

Research observation — independent review required

Ordinary everyday clothing is exempt.

Identity or conditions: subtype: ordinary everyday wear

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: ordinary clothing excluded
Local interaction: no local rate
Sourcing: standard situs
Evidence required: clothing subtype identity
Effective-window status: current treatment verified start not pinned
Runtime boundary: clothing exception matrix resolver required

Before operational use: pin governing treatment start; independent review

State authority research source 1 State authority research source 2

clothingordinary

Research observation — independent review required

Formal apparel, accessories, qualifying fur articles, and sporting clothing or footwear are taxable exceptions.

Identity or conditions: subtype: formal accessory qualifying fur or sporting

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
State rate: 6%
Taxable base: taxable clothing exception receipt
Local interaction: ordinary local stack
Sourcing: standard situs
Evidence required: enumerated taxable clothing subtype identity
Effective-window status: current treatment verified start and local windows not pinned
Runtime boundary: clothing exception matrix resolver required

Before operational use: pin governing treatment start; build local windows; independent review

State authority research source 1 State authority research source 2

prewritten softwareordinary

Research observation — independent review required

Canned software delivered physically, downloaded, streamed, or accessed is taxable; Act 84 pins the express digital-access window to 2016-08-01.

Identity or conditions: software origin: prewritten

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
State rate: 6%
Taxable base: canned software purchase price
Local interaction: ordinary local stack
Sourcing: special
Evidence required: software origin delivery access and purchaser location
Effective start: 2016-08-01
Effective-window status: exact current all delivery modality window
Runtime boundary: custom versus canned and digital sourcing resolvers required

Before operational use: build local and sourcing windows; independent review

State authority research source 1 State authority research source 2 State authority research source 3 State authority research source 4

custom softwareno rate

Research observation — independent review required

Original-purchaser custom software and qualifying separately stated custom work are exempt; canned software modified for a buyer remains canned.

Identity or conditions: software origin: custom; sale context: reasonable and separately stated custom charge

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: qualifying original purchaser custom software charge excluded
Local interaction: no local rate
Sourcing: standard situs
Evidence required: original purchaser specifications and separately stated reasonable charge
Effective start: 2000-01-08
Effective-window status: current regulatory window exact
Runtime boundary: custom origin and charge presentation resolver required

Before operational use: independent review

State authority research source 1 State authority research source 2

saasordinary

Research observation — independent review required

Subscription access to canned software is taxable as electronically accessed tangible personal property beginning 2016-08-01.

Identity or conditions: software origin: prewritten; transfer method: electronic

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
State rate: 6%
Taxable base: remote canned software access charge
Local interaction: ordinary local stack
Sourcing: special
Evidence required: canned software identity access rights and purchaser location
Effective start: 2016-08-01
Effective-window status: exact current software access window
Runtime boundary: software access versus nonsoftware service resolver required

Before operational use: build local and sourcing windows; independent review

State authority research source 1 State authority research source 2 State authority research source 3

serviceordinary

Research observation — independent review required

Current Section 201(m)(2) includes canned-software support unless it is separately invoiced help-desk or call-center support.

Identity or conditions: sale context: bundled or not separately invoiced support; subtype: software support

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
State rate: 6%
Taxable base: taxable canned software support charge
Local interaction: ordinary local stack
Sourcing: special
Evidence required: software support identity and invoice lineage
Effective start: 2017-10-30
Effective-window status: exact current support branch
Runtime boundary: support definition and invoice separation resolver required

Before operational use: build local and sourcing windows; independent review

State authority research source 1 State authority research source 2

serviceno rate

Research observation — independent review required

Act 43 amended current Section 201(m)(2) to exclude separately invoiced help-desk or call-center support effective 2017-10-30.

Identity or conditions: sale context: separately invoiced help desk or call center support; subtype: software support

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: separately invoiced help desk or call center excluded
Local interaction: no local rate
Sourcing: standard situs
Evidence required: support identity and separate invoice lineage
Effective start: 2017-10-30
Effective-window status: exact current support exclusion
Runtime boundary: support definition and invoice separation resolver required

Before operational use: independent review

State authority research source 1 State authority research source 2

digital bookordinary

Research observation — independent review required

Act 84 includes electronically delivered books and makes Section 201(m)'s amendment effective 2016-08-01.

Identity or conditions: transfer method: electronic

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
State rate: 6%
Taxable base: digital book receipt
Local interaction: ordinary local stack
Sourcing: special
Evidence required: digital book identity transfer rights and purchaser location
Effective start: 2016-08-01
Effective-window status: exact current digital book window
Runtime boundary: digital product sourcing resolver required

Before operational use: build local and sourcing windows; independent review

State authority research source 1 State authority research source 2 State authority research source 3

durable medical equipmentno rate

Research observation — independent review required

Devices designed for a particular individual to correct or alleviate incapacity are exempt; general-purpose institutional equipment is taxable.

Identity or conditions: patient use scope: single patient; qualifying use: therapeutic or prosthetic particular individual

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: qualifying therapeutic or prosthetic device excluded
Local interaction: no local rate
Sourcing: standard situs
Evidence required: particular individual design and therapeutic or prosthetic use
Effective-window status: current treatment verified start not pinned
Runtime boundary: device design resolver required general equipment must not inherit exemption

Before operational use: pin governing treatment start; independent review

State authority research source 1 State authority research source 2

manufacturing inputno rate

Research observation — independent review required

Property used more than 50 percent directly in qualifying manufacturing or processing is excluded; administrative and other uses are taxable.

Identity or conditions: qualifying use: more than fifty percent direct manufacturing or processing

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: predominant direct manufacturing use excluded
Local interaction: no local rate
Sourcing: standard situs
Evidence required: asset use lineage and predominant direct use measurement
Effective-window status: current treatment verified start not pinned
Runtime boundary: predominant direct use resolver required

Before operational use: pin governing treatment start; independent review

State authority research source 1 State authority research source 2

building materialordinary

Research observation — independent review required

A construction contractor is the consumer of ordinary incorporated materials and owes tax on purchase; qualified building machinery requires a separate branch.

Identity or conditions: purchaser status: construction contractor; qualifying use: ordinary incorporated material

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
State rate: 6%
Taxable base: contractor purchase price
Local interaction: ordinary local stack
Sourcing: standard situs
Evidence required: contractor role material identity and qualified building machinery boundary
Effective-window status: current treatment verified start and local windows not pinned
Runtime boundary: contractor consumer and qualified building machinery resolver required

Before operational use: pin governing treatment start; build local windows; independent review

State authority research source 1 State authority research source 2

Working with PA-3

The principal repository-tracked return is PA-3. The reviewed filing posture requires electronic filing rather than a mailed paper return.

How to file Pennsylvania sales tax: 2026 due dates, frequencies, and forms →

Paper filing posture: not accepted
Account data required: state tax account number, filing frequency

Repository-verified workflow outputs

Worksheet for portal entryPortal upload file

Collected by a marketplace does not mean invisible

Marketplace reporting is handled conservatively; the applicable current rule and account posture must be established before a seller return is changed.

Seller registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately. Prophit keeps those facts attached to the return treatment instead of dropping marketplace transactions from the record.

Pennsylvania Exemption Certificate

Certificates are evidence, not a blanket switch

A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population, then monitored for expiration or changed facts.

State-specific knowledge, carried into the workflow

Prophit currently structures Pennsylvania transaction data for worksheet for portal entry, portal upload file. Availability is kept separate from customer credentials, state acceptance, and direct transmission authority.

See how Prophit.ai compares to other options in the sales tax software buyer's guide.

Research coverageInventory tracked34 treatment records across 26 product families

Jurisdiction logicEvidence-gatedState, local, sourcing, and special-regime facts require current situs evidence

Workflow outputAvailableWorksheet for portal entry, Portal upload file

Direct transmissionAuthority-gatedNot represented by this public guide as authorized or available

Product availability varies by jurisdiction and customer configuration. Workflow support does not by itself establish registration, filing authority, credentials, agency acceptance, or tax advice.

Start with the authority

This guide is grounded in the repository's reviewed filing, marketplace, certificate, and tax-authority records. Rules change; confirm the current source and effective period before acting.

Reviewed and current as of October 26, 2026

Pennsylvania county and city sales tax rates

State rate (6%) plus the county or city local sales tax. Everywhere else in Pennsylvania the statewide 6% rate applies with no local addition.

These county and city rates are the reference snapshot dated October 1, 2026. This guide's review date does not certify them as current; confirm the current rate with the state before filing.

Counties (1)

Allegheny County — 7%

Cities (1)

Philadelphia — 8%

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Pennsylvania county and city sales tax rates

Counties (1)

Cities (1)

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