Pennsylvania sales tax at a glance
| Type of tax | Sales and use tax |
|---|---|
| State rate | 6% |
| Local rates | Average 0.34%, highest 2.00% |
| Average combined rate | 6.34% |
| Groceries | ExemptMost food for home consumption is exempt. Soft drinks, alcohol and ready-to-eat or catered food are taxable. |
| Prescription drugs | ExemptPrescription drugs are exempt, and so are most nonprescription medicines. |
| Clothing | Exempt (everyday clothing)Everyday clothing and shoes are exempt with no price cap. Accessories, formal wear, furs and sporting goods are taxable. |
Local averages are population-weighted figures from the Tax Foundation: State and Local Sales Tax Rates, Midyear 2026 (rates as of 1 July 2026). They are a guide, not the rate at any one address. For the exact rate where you buy, use the PA Department of Revenue: Sales, use and hotel occupancy tax.
Worked examples
A $750 TV in Philadelphia (8%)
| Rate | 6% state + 2% local = 8% |
|---|---|
| Price before tax | $750.00 |
| Sales tax | $60.00 |
| Total | $810.00 |
Working: $750.00 × 8% = $60.00. Philadelphia adds 2% to the 6% state rate. Buying the same TV in a suburb outside the city would cost 2% less in tax.
Working back from a $64.20 receipt in Pittsburgh (7%)
| Rate | 6% state + 1% local = 7% |
|---|---|
| Price before tax | $60.00 |
| Sales tax | $4.20 |
| Total | $64.20 |
Working back: $64.20 ÷ 1.07 = $60.00, so the tax was $4.20. Allegheny County adds 1%, so divide by 1.07. Remember that everyday clothing on the same receipt would not have been taxed at all.
Only two local rates
Unlike most states, Pennsylvania does not let every county or city add its own sales tax. The law allows just two local add-ons: 1% in Allegheny County and 2% in Philadelphia. Everywhere else the rate is the flat 6% state rate. That is why the Tax Foundation's average local rate is only 0.34% even though Philadelphia shoppers pay 8%. Pennsylvania has no address lookup tool because the rule is this simple: check whether the sale or delivery is in Allegheny County or Philadelphia.
Clothing is tax-free, with exceptions
Pennsylvania is one of the few states that exempts everyday clothing and shoes with no price limit, so a $300 winter coat carries no sales tax. The exemption does not cover everything you wear: accessories such as jewelry and handbags, formal day or evening wear, fur articles and sporting goods like ski boots and cleats are taxable. Most groceries are exempt too, but soft drinks, alcohol and ready-to-eat food from a store or restaurant are taxed.
Pennsylvania vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| Pennsylvania | 6% | 6.34% | Exempt |
| New York | 4% | 8.54% | Exempt |
| New Jersey | 6.625% | 6.60% | Exempt |
| Delaware | 0% | 0.00% | No sales tax |
| Maryland | 6% | 6.00% | Exempt |
| West Virginia | 6% | 6.60% | Exempt |
| Ohio | 5.75% | 7.29% | Exempt |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.