Pennsylvania Sales Tax Guide

A step-by-step guide to understanding Pennsylvania sales tax rules.

Overview

Collecting sales tax in Pennsylvania is challenging for small business owners, but it's a requirement if you're selling taxable goods and have nexus in the state. Our guide to Pennsylvania sales and use tax compliance will help you understand the basics and get you ready to grow your business.

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Table of Contents

1
An Overview of Pennsylvania Sales Tax

Understanding where, when, and how to collect Pennsylvania sales tax is no easy task. Whether you're collecting tax dollars at the point-of-sale or collecting Pennsylvania internet sales tax, our guide will break down the sales tax compliance process into focused, easy to understand chapters.

2
Pennsylvania Sales Tax Nexus

Understanding whether you need to collect, file, and remit Pennsylvania sales tax depends on a concept known as nexus. In this chapter, we'll take a look at situations that may trigger in Pennsylvania such as storing inventory in the state, hiring state residents, and click-through nexus.

3
Registering to Collect Pennsylvania Sales Tax

You'll want to get started establishing Pennsylvania sales tax compliance by understanding how to get your business registered for the necessary sales tax permit. We'll walk you through the process and help you understand when is the best time to get your business registered in Pennsylvania.

4
Collecting Sales Tax in Pennsylvania

After you've registered your business with the Pennsylvania Department of Revenue, you're ready to begin collecting sales tax. We'll review topics such as Pennsylvania sales tax exemptions, sales tax holidays, and determining state and local sales tax rates.

5
Filing Pennsylvania Sales Tax Returns

Now that you're business is registered with the Pennsylvania Department of Revenue and collecting sales tax, you'll need to file tax returns in an ongoing basis. We'll help you gain a deep understand of the process of filing sales tax returns. Topic covered include filing frequencies, filing on behalf of a client, and what happens if you file late.

6
Pennsylvania Sales Tax Filing Due Dates

Every business that registers to collect Pennsylvania sales tax will be assigned a filing frequency. In this chapter, we'll take a look at the filing frequencies and associated due dates supported by the Pennsylvania Department of Revenue.

7
Late Filing Penalties, Fines & Interest

We know, mistakes happen and, from time to time, sales tax filing deadlines are missed. In this chapter, we'll take a look at what penalties you may be required to pay should you miss your assigned Pennsylvania sales tax filing date. We'll also consider interest charges for late sales tax payments.

8
Sales Tax on Pennsylvania Shipping & Handling

The rise of the internet economy has made it possible for buyers around the world to order your products. Did you know shipping and handling may be taxable? In this chapter we'll cover sales tax on shipping and handling in Pennsylvania. You'll want to pay attention here because there are some important details pertaining to invoicing you'll want to understand.