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Pennsylvania Sales Tax Guide for Businesses

Fast Facts


Return Location:
Online

Has Local Filings: Yes

Sales Tax Rate: 6% state rate plus 1% local tax for purchases made in Allegheny County or 2% local tax for purchases made in Philadelphia. Read more here.

Contact Information: Visit their website or call 717-787-1064 for their sales tax hotline.

How is Tax Calculated?: Pennsylvania sales taxes are based on the origin of the sale (rate is based on where the seller is located).

Are Services Taxable?: Some services are subject to sales tax in Pennsylvania. Click here for a list of these services.

Nexus in Pennsylvania

 

What Creates Nexus: A business is considered to be “engaging in business in Pennsylvania” (and therefore owe sales tax) if they have:

  • An office or place of business
  • An employee present in the state
  • Goods in a warehouse
  • Ownership of real or personal property
  • Delivery of merchandise in Pennsylvania
  • Independent contractors or other representatives in Pennsylvania
  • Leasing property in the state
  • Read more about nexus conditions in Pennsylvania here.

eCommerce Nexus?: As of this posting, Pennsylvania does  have special laws that create nexus for online sellers, specifically “click-through” nexus. Read more about click-through nexus in Pennsylvania here.

How to File a Sales Tax Return in Pennsylvania

 

Online: Pennsylvania recommends that you file a sales tax return using the PA Department of Revenue e-Services Center

We will be adding an instructional video here at a later date. 

How to Get a Sales Tax Permit in Pennsylvania

 

View our full guide:  Coming soon

Where to Register: PA Revenue e-Services Center

Registration Fee: There is no fee for registering for a sales tax permit in Pennsylvania

Renewal Required?: Yes, Pennsylvania requires that you renew your sales tax permit every 5 years. Read more here

Pennsylvania Sales Tax Filing Frequency

 

Pennsylvania has taxpayers file on a monthly, quarterly, or semi-annual basis:

  • For quarterly and monthly accounts, the filing frequency for the next calendar year is determined by the amount of sales tax reported during the current, third calendar quarter (July through September)
  • For semi-annual accounts, the filing frequency for the next calendar year is determined by the total amount of sales tax reported during the last half of the previous tax year and the first half of the current tax year

Monthly: If the amount of sales tax reported in the third calendar quarter is $600.00 or greater

Quarterly: If the amount of sales tax reported in the third calendar quarter is less than $600.00, but greater than $74.99

Semi-annually: If the amount of sales tax reported in the third calendar quarter is less than $75.00

Read more about Pennsylvania filing frequency here

Discounts: There is an early filing discount of 1% in Pennsylvania (minimum of $25 per month).

Late Fees: The penalty for past due filing of sales tax in Pennsylvania is 5 percent per month from the date due until the date filed to a maximum of 25 percent.

Read more about Pennsylvania sales tax penalties and late fees here.

Pennsylvania Sales Tax Return Due Dates

 

Pennsylvania’s sales tax returns are typically due on the 20th of the following month. Read more on Pennsylvania’s website.

Monthly Filing Frequency

January Collection — February 20th

February Collections — March 20th

March Collections — April 20th

April Collections — May 21st

May Collections — June 20th

June Collections — July 20th

July Collections — August 20th

August Collections — September 20th

September Collections — October 22nd

October Collections — November 20th

November Collections — December 20th

December Collections — January 22nd (following year)

 

Quarterly Filing Frequency

Q1: Jan - March Collections — April 20th

Q2: April - June Collections — July 20th

Q3: July - September Collections — October 22nd

Q4: October - December Collections — January 22nd (following year)

Semi-Annual Filing Frequency

1st Half: August 20th

2nd Half: January 22nd (following year)

Pennsylvania Sales Tax Holidays


Pennsylvania does not offer any sales tax holidays in 2018.

Special Notes for Amazon Sellers

Amazon does have a warehouse in Pennsylvania. Be sure to check to see if your FBA inventory is being stored in Pennsylvania, as it will create a sales tax obligation.

We can help you determine where Amazon is storing your inventory. Contact us to learn more.

Receive a complementary nexus study from our team.

You'll learn where you owe sales tax and what your historical liabilities are.

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