Pennsylvania Sales Tax Guide for E-commerce Sellers

Rate structure

Pennsylvania's state rate is 6%; the combined state + local rate ranges from 6–8%. Sourcing: Destination.

COMPONENTRATENOTES

State rate6%Pennsylvania DOR general statewide rate

Local taxes6–8%State 6% + 1% Allegheny County + 2% Philadelphia; everywhere else is 6%.

ReturnForm PA-3Form PA-3 (Sales, Use & Hotel Occupancy Tax Return)

Economic nexus threshold

You must register and collect once your Pennsylvania sales reach $100,000, measured over the previous calendar year. There is no transaction-count threshold. Gross sales; notice-and-report election historically applied for $10k–$100k. Marketplace sales count toward this threshold even though the marketplace collects for you.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Pennsylvania as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

Pennsylvania DOR assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Pennsylvania: Monthly · Quarterly · Semi-annual.

Due dates

Returns are due on the 20th of the month following the period. When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: 5% per month up to 25% (min $2), plus interest.

Marketplace facilitator rules

Since July 2019, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit Pennsylvania tax on your marketplace sales. How Pennsylvania treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.

Count toward nexus?Yesmarketplace + direct sales together determine your threshold status.

Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).

How reported?DeductionReported as a deduction / exempt line, not omitted.

Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with Pennsylvania Dept. of Revenue when in doubt.

Filing portal & AutoFile

Pennsylvania returns are filed through mypath.pa.gov. Login verification: Emails a one-time code. SalesTax50 AutoFile prepares the Form PA-3 from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a Pennsylvania permit if I only sell on Amazon?

If you exceed the $100,000 threshold or have physical presence (including inventory in Pennsylvania warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your Pennsylvania DOR return — SalesTax50 separates them automatically.

Does SalesTax50 file Pennsylvania returns automatically?

Yes — AutoFile prepares your Form PA-3 from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing Pennsylvania permit.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Pennsylvania Dept. of Revenue before relying on them.

Let AutoFile handle your Pennsylvania returns

Prepared and checked for you — you approve before anything is filed.

Start free nexus check