Pennsylvania Sales Tax Nexus: Economic Nexus Threshold (2026)
Pennsylvania's economic nexus threshold for remote sellers is $100,000 in sales, measured over the previous calendar year; collection begins April 1 of the following year. Sales made through marketplace facilitators do not count toward your own Pennsylvania threshold. Inventory or another physical presence in Pennsylvania generally creates nexus regardless of sales. The state rate is 6%, plus local taxes.
Pennsylvania sales tax nexus: key facts
| Sales threshold | $100,000 |
|---|---|
| Transaction threshold | None |
| Test | Sales only |
| What counts | Gross sales into PA (at least $100,000) on all channels, including taxable and nontaxable sales. For a marketplace seller, only direct sales plus sales through marketplace facilitators that do not collect PA tax. |
| Measurement period | Previous calendar year; collection begins April 1 of the following year |
| Marketplace sales count toward your threshold? | No, excluded |
| Marketplace facilitator law | Yes: marketplaces generally collect on the sales they facilitate |
| State rate | 6% |
| Local sales taxes | Yes, in addition to the state rate |
| Current threshold effective | July 1, 2019 |
| Recent change | None found in our research |
| Registration | Official registration page |
| Last researched | September 23, 2026 |
The state rate is the statewide state-level rate only. Local and district rates are extra where they apply.
Quick check: do you have nexus in Pennsylvania?
Enter your Pennsylvania sales to see whether you may have nexus.
Selling into several states? Use the full Sales Tax Nexus Checker. Your figures stay in your browser.
What to do after crossing the Pennsylvania threshold
When it starts:
- The threshold is measured by calendar year and collection starts April 1 of the following year, giving sellers time to compile calendar-year sales. The first collection period was July 1, 2019 to March 31, 2020, based on 2018 sales.
- Confirm the numbers. Check your Pennsylvania sales against the measure and period in the key facts above.
- Register before you collect. Use Pennsylvania's official registration page. Collecting a state's tax without a registration is generally not allowed.
- Collect and file. Charge Pennsylvania sales tax (plus any local taxes that apply at the delivery address) on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
- Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.
Physical presence and inventory in Pennsylvania
A business that keeps inventory in Pennsylvania (e.g., FBA/3PL warehouses) and sells to PA customers must be licensed and collect regardless of the $100,000 threshold. PA DOR specifically lists maintaining inventory in PA as a collection trigger.
Marketplace sellers in Pennsylvania
Do marketplace sales count toward your own threshold? No, excluded.
PA DOR says a marketplace seller with no physical presence in PA should use only its direct sales plus sales made through a marketplace facilitator that does not collect sales tax. Facilitated sales where the facilitator collects are excluded. A marketplace facilitator uses both facilitated and direct sales.
Other things to know about Pennsylvania
- Mandatory local add-ons: a 1% local tax applies in Allegheny County and 2% in Philadelphia, so the combined rate is 7% and 8% respectively. The state rate is 6%.
- Gross sales include taxable and nontaxable sales on all channels.
- Register for a Sales, Use and Hotel Occupancy Tax License through myPATH.
Frequently asked questions
What is the Pennsylvania economic nexus threshold?
$100,000 in sales, measured over the previous calendar year; collection begins April 1 of the following year. What counts: Gross sales into PA (at least $100,000) on all channels, including taxable and nontaxable sales. For a marketplace seller, only direct sales plus sales through marketplace facilitators that do not collect PA tax.
Do marketplace sales count toward the Pennsylvania threshold?
No, excluded. PA DOR says a marketplace seller with no physical presence in PA should use only its direct sales plus sales made through a marketplace facilitator that does not collect sales tax. Facilitated sales where the facilitator collects are excluded. A marketplace facilitator uses both facilitated and direct sales.
Does FBA or 3PL inventory in Pennsylvania create nexus?
A business that keeps inventory in Pennsylvania (e.g., FBA/3PL warehouses) and sells to PA customers must be licensed and collect regardless of the $100,000 threshold. PA DOR specifically lists maintaining inventory in PA as a collection trigger.
When do I have to start collecting Pennsylvania sales tax?
The threshold is measured by calendar year and collection starts April 1 of the following year, giving sellers time to compile calendar-year sales. The first collection period was July 1, 2019 to March 31, 2020, based on 2018 sales.
Registration: official registration page.
Does Pennsylvania have a transaction-count test?
No. Pennsylvania uses only the dollar threshold.
Crossed the Pennsylvania threshold, or not sure? A professional can confirm it and handle registration.
Nexus Study + Registration + Cleanup
Fixed price, quoted before any work starts
- State-by-state review of your sales and inventory locations
- Registration in states where you have nexus
- Plan for any past-due periods (including voluntary disclosure where appropriate)
- Ongoing sales tax filing option
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change, and whether you have nexus can depend on facts not covered here. Confirm with Pennsylvania's official guidance or a qualified professional before acting. RAHA Financials is not affiliated with any state tax agency.
Sources
- Primary official source: https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/online-retailers
- pa.gov: https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax
- pa.gov: https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/tax-obligations-for-online-retailers
