The state sales tax is 6 percent, and it has remained unchanged
since 1968. An additional 1 percent local sales tax applies to
taxable purchases or uses in Allegheny County and an additional
2 percent local sales tax applies to taxable purchases or uses in
Philadelphia.
Sales and use tax is imposed on the retail sale, consumption,
rental or use of tangible personal property in Pennsylvania. The
tax is also imposed on certain services relating to such property
and on specific business services. Items exempt from the tax
include food (not ready-to-eat), most clothing, textbooks, drugs,