Pennsylvania's base sales tax is 6%, but your actual rate depends on what you buy and which county you're in

Pennsylvania charges a 6% sales tax on most purchases, but that is not the full story. Some counties add a local tax on top of the state rate, pushing your total to as high as 7%. A few product categories are taxed differently or not taxed at all. The rate you pay at checkout depends on three things: your county, what you are buying, and whether the seller is required to collect tax on that particular item.

The state rate of 6% applies statewide. However, Allegheny County (which includes Pittsburgh) adds 1%, making the total 7% there. Most other counties stick to the state rate alone. Some municipalities have tried to add local sales taxes, but Pennsylvania law limits what they can do, so county-level variation is the main difference you will see.

Key Takeaways

  • Pennsylvania's state sales tax is 6%, and Allegheny County adds an additional 1% for a total of 7%.
  • Groceries, prescription medications, and some medical equipment are not subject to sales tax in Pennsylvania.
  • Clothing and footwear under $110 per item are exempt from sales tax, but items over that threshold are taxed.
  • The tax rate you pay depends on where the sale occurs, not where you live, so an online purchase shipped to your address is taxed based on your delivery location.

What is taxed and what is not

Not everything you buy in Pennsylvania is subject to the 6% (or 7% in Allegheny County) rate. Groceries — items you buy at a supermarket to cook at home — are not taxed. This includes bread, milk, vegetables, meat, and canned goods. Restaurant meals and prepared foods are taxed, because they are considered a service rather than groceries.

Prescription medications are also exempt from sales tax. Over-the-counter medicines like aspirin or cold remedies are taxed, but anything you need a prescription to buy is not. Medical equipment such as wheelchairs, crutches, and diabetic supplies may be exempt depending on the specific item and how it is classified.

Clothing and footwear have a special rule: items under $110 are not taxed, but anything $110 or more is subject to the full rate. This means a $109 shirt is tax-free, but a $110 shirt is taxed. The threshold applies per item, not per purchase, so you could buy multiple items under $110 and pay no tax on any of them.

How Allegheny County's extra 1% works

Allegheny County imposes an additional 1% sales tax on top of Pennsylvania's 6% state rate, bringing the total to 7%. This local tax applies to the same items that are subject to state tax — groceries and exempt clothing remain exempt. The extra 1% goes to the county and is used for county services and programs.

If you live in Allegheny County and buy something online that ships to your address, you pay 7%. If you live elsewhere in Pennsylvania and buy something online that ships to your address, you pay 6%. The tax is based on the destination of the shipment, not where you live or where the seller is located.

Sales tax on online and out-of-state purchases

Pennsylvania requires online retailers to collect and send sales tax on purchases shipped to Pennsylvania addresses. This applies whether the seller is based in Pennsylvania or out of state. The rate collected depends on your delivery address — 7% if it is in Allegheny County, 6% elsewhere.

Some very small sellers may not collect Pennsylvania sales tax, particularly if they operate from outside the state and do not have a physical presence here. However, Pennsylvania residents are technically responsible for paying "use tax" on untaxed purchases, though this is rarely enforced for individual consumers. The practical effect is that most major online retailers do collect the tax, and smaller ones often do not.

How sales tax is calculated at checkout

Sales tax is calculated on the subtotal before any discounts or coupons are applied. If you buy an item for $100 and have a $10 coupon, the tax is calculated on $90, not $100. Some retailers calculate tax on the pre-discount price, so check your receipt if the amount seems high.

The tax is rounded to the nearest cent. If your total comes to $50.004, it rounds down to $50.00. If it comes to $50.005, it rounds up to $50.01. This rounding happens at the transaction level, not per item, so the final amount you pay may differ slightly from what you calculate by hand.

What happens if you buy something in another state

If you buy something in another state and bring it back to Pennsylvania, you do not owe Pennsylvania sales tax on it. You already paid tax in the state where you made the purchase. However, if you buy something online from a seller in another state and have it shipped to Pennsylvania, Pennsylvania tax applies based on your delivery address.

Some states have lower sales tax rates than Pennsylvania, and some have none. If you live near a border, you might save money by shopping across the line. However, you cannot avoid Pennsylvania tax by having something shipped from out of state to a Pennsylvania address — the tax follows the destination, not the origin.

Frequently Asked Questions

Do I pay sales tax on groceries in Pennsylvania?

No. Groceries — items you buy at a supermarket to prepare and eat at home — are not subject to sales tax. This includes produce, meat, dairy, bread, and canned goods. Restaurant meals and prepared foods are taxed because they are considered a service.

Is clothing always tax-free in Pennsylvania?

No. Clothing and footwear under $110 per item are tax-free, but items $110 or more are taxed at the full rate. The threshold applies to each individual item, so you could buy five $100 shirts tax-free, but one $150 jacket would be taxed.

What is the sales tax rate in Allegheny County?

Allegheny County charges 7% total: 6% state tax plus 1% local tax. All other Pennsylvania counties charge 6%. The rate applies to taxable items shipped to or purchased in that county.

Do I have to pay sales tax on online purchases shipped to Pennsylvania?

Yes. Most major online retailers collect Pennsylvania sales tax on purchases shipped to Pennsylvania addresses. The rate is 7% if shipped to Allegheny County, 6% elsewhere. Some very small sellers may not collect it, but the law requires them to do so.

Is prescription medication taxed in Pennsylvania?

No. Prescription medications are exempt from sales tax. Over-the-counter medicines like aspirin or cough syrup are taxed, but anything requiring a prescription is not.