2026 Pennsylvania Sales and Use Tax
The Pennsylvania sales tax rate continues at 6.0%. The rate for Allegheny County has an additional 1% and
Philadelphia has an additional 2%.
Sales Tax Collected on Motor Vehicle Sale: Sales tax collected on the sale of vehicles must be submitted to
PennDOT along with the required title work and Form MV-1, MV4ST, Vehicle Sales and Use Tax Return/
Application for Registration, within 20 calendar days of a vehicle sale.
Sales Tax Collected/Use Tax Incurred on Transactions Other Than Motor Vehicle Sales: Filing of the sales and
use tax returns for sales, other than motor vehicles, is based on the amount of your tax liability. For quarterly and
monthly accounts, the filing frequency for the next calendar year is determined by the amount of sales tax reported
during the current, third calendar quarter (July through September). New vendors begin as quarterly filers.