If you’re planning to sell products or taxable services in the state, obtaining a Pennsylvania sales tax permit is non-negotiable. Whether you operate online, manage a brick-and-mortar store, or sell temporarily at events or trade shows, Pennsylvania requires proper registration before you begin. Remote sellers may also trigger tax obligations depending on nexus.
In this guide, we break down everything you need to know: who needs a permit, how to register, exemption rules, filing responsibilities, and common compliance gaps. And if it feels overwhelming, Hands Off Sales Tax (HOST) can help you handle every step—accurately and on time.
Who Needs a Sales Tax Permit? Nexus Requirements
If your business sells taxable goods or services in Pennsylvania—whether in-person or online—you may be required to register via Form PA‑100 or through myPATH to obtain a valid sales tax permit.
Physical Nexus: In‑State Presence
You must register if you have any of the following in Pennsylvania:
- A physical location, office, or warehouse
- Stored inventory (including Amazon FBA or third-party fulfillment)
- Employees, contractors, or agents conducting business activities
- Temporary presence at trade shows, events, or pop-up vendors
These activities create physical nexus, which triggers mandatory registration and tax collection obligations.
Economic Nexus: Remote & Out‑of‑State Sellers
Pennsylvania enforces economic nexus for remote sellers. Effective July 1, 2019, if you exceed $100,000 in gross sales into Pennsylvania during the prior 12 months, you must register and collect sales tax.
Businesses with more than $10,000 but under $100,000 annual sales may receive a Notice of Non‑Registrant—requiring completion of a Business Activities Questionnaire (BAQ) and the obligation to register or face penalties.
Marketplace-facilitated sales are treated separately in Pennsylvania’s framework; remote sellers should track gross sales from all channels carefully.
Clarifying Marketplace Sales vs. Direct Seller Obligations
If your products sell exclusively through a registered marketplace facilitator, the facilitator is responsible for collecting and remitting Pennsylvania sales tax. However, you may still need to register if you also exceed the economic nexus threshold with direct sales.
Pennsylvania law does not offer opt-outs—sellers must choose to either collect and remit tax, or meet notice and reporting requirements.
Failing to register when required can result in back taxes, penalties, and audit exposure. If you’re unsure whether your activity meets nexus criteria, it’s best to register proactively—or partner with compliance experts to do so accurately.
Types of Tax Permit & Forms
If your business has taxable sales in Pennsylvania, knowing which permit you need—and how to apply—is essential. The type of permit you require depends on your business activities and presence in the state.
Sales, Use & Hotel Occupancy Tax License (PA‑100 / myPATH)
All businesses selling taxable goods or services in Pennsylvania can register for the Sales, Use, and Hotel Occupancy Tax License using Form PA‑100 or via myPATH. This license comes with no registration fee and enables you to collect and remit sales tax in Pennsylvania. Registration may also automatically issue additional accounts if applicable, such as wholesalers or use tax licenses.
Transient Vendor Certificate
If you are a sole proprietor or partnership without a permanent Pennsylvania location and plan to sell at events or trade shows in the state, you must obtain a Transient Vendor Certificate. You must notify the Department at least 30 days before entering Pennsylvania to conduct business. A registered Pennsylvania vendor doesn’t require this separate certificate. The certificate must be publicly displayed at the event.
Promoter License & Wholesaler Certificate
If you organize or operate spaces for sales events (such as marketplaces or festivals), you may need a Promoter License, which requires annual renewal.
Businesses selling bulk goods to retailers may qualify for a Wholesaler Certificate, enabling resale tax exemptions. These are typically issued along with the PA‑100 registration process or added afterward.
Understanding the correct form and license ensures your business is operating legally and helps avoid compliance issues.
Registration Process Overview
Here’s how to register for your Pennsylvania Sales Tax Permit using PA‑100 or myPATH, including checklist items and expected timeline:
To start collecting sales tax in Pennsylvania, your first step is to register through the state’s online tax portal, myPATH, or submit Form PA‑100. No fee is required, and the license typically arrives within about 7–10 business days. Sales tax permits must be renewed every five years to remain valid.
Step 1: Prepare Required Information
Have these details ready:
- Federal EIN (or SSN for sole proprietors)
- Business entity type (e.g. LLC, corporation, sole proprietorship)
- NAICS business activity code
- Contact information for the responsible officer (name, address, email)
- Estimated first taxable sale date in Pennsylvania
- Projected gross sales and number of transactions into the state
Step 2: Register Online or by Paper
- New businesses can register via “Pennsylvania Online Business Tax Registration” on myPATH, without logging in.
- Existing accounts can log in and add the Sales, Use, and Hotel Occupancy Tax account from their dashboard.
- Paper forms are also available via PA‑100, though online registration speeds up processing.
Step 3: Submit PA‑100 / myPATH Form
- Select the appropriate tax licenses (e.g. sales, use, hotel occupancy, transient vendor as needed).
- Enter your business details and review your selections before submitting.
- Save or print your confirmation and assigned account number for records.
Step 4: Approval & Renewal Requirements
- Your Pennsylvania Sales Tax License is usually issued within 7 to 10 business days. If submitted online, it often arrives faster.
- Permits automatically renew every five years, provided all tax filings are current and no returns are past due.
Once you’re registered, retain your Account ID and License ID, and ensure you know your assigned filing frequency to begin collecting and remitting tax compliantly.
Rates, Filing Frequency & Returns
Having your Pennsylvania sales tax permit in place means understanding what to collect, file, and when to act. Here’s what you need to know:
Pennsylvania imposes a statewide sales tax rate of 6%, with local additions in certain counties—namely 1% in Allegheny County (total 7%) and 2% in Philadelphia County (total 8%).
Filing Frequency
Pennsylvania assigns filing schedules via the myPATH portal, and all returns must be submitted online. If you lack internet access or qualify for a religious exemption, you may request access to the TeleFile system, although online filing is strongly encouraged.
Regardless of your filing frequency, you must file returns every period, even if no taxable activity occurred. Skipping zero‑sales filings can result in penalties or your permit being suspended.
Filing Timeline & Renewal
Sales tax returns are due by the 20th of the month following each reporting period, as indicated in your myPATH account. While the permit does not require annual renewal, it must be renewed every five years—provided all filing obligations are current and no returns are past due.
Summary Table
| Filing Scenario | Requirement |
| Monthly Returns | Required via myPATH |
| TeleFile (limited exceptions only) | Allowed with pre-approval |
| Zero-Sales Return | Mandatory for each filing period |
| Permit Renewal | Required every five years through compliance check |
With correct filing intervals and timely zero‑sales returns, you can maintain good standing—and avoid surprises during audits.
Key Exemptions & Exemption Certificates
Understanding Pennsylvania’s exemption rules is essential for audit protection and accurate tax reporting.
Sales Tax Resale Exemption
If a buyer intends to resell items, they must provide a REV‑1220 exemption certificate, either as a one-time unit certificate or a blanket certificate for multiple transactions. Sellers must retain the certificate in good faith for at least four years. An improperly completed or absent certificate may expose the seller to back‑tax liability.
Nonprofit, Government & Other Exempt Organizations
Entities such as nonprofits, religious groups, public schools, governments, and Keystone Opportunity Zone organizations must provide valid exemption certificates (often using REV‑1220 with exemption declaration forms like REV‑1715). These certificates justify tax‑free purchases when used appropriately.
Retail Food, Clothing & Other Specified Exceptions
Certain items—including most food purchases, prescription drugs, and some clothing—are exempt from Pennsylvania sales tax. However, exemption certificates are still required for audit documentation, and sellers must verify compliance with format rules outlined in the regulations.
Documentation Best Practices
- Always collect and retain exemption certificates before making the sale.
- Ensure certificates are fully and accurately completed and signed.
- If the purchaser does not have a PA tax license number, they must include an explanation in the certificate.
- Store certificates securely for a minimum of four years to comply with PA audit rules.
Proper handling of exemption documentation protects you from uncollected tax liabilities and strengthens your compliance position in Pennsylvania.
The Smarter Way to Handle Sales Tax: Why Businesses Choose HOST
Sales tax compliance is a moving target—especially for multi-state and e-commerce businesses. That’s where Hands Off Sales Tax (HOST) comes in. With over two decades of experience, HOST is the trusted partner for companies that want to stay compliant without getting buried in filings, nexus rules, or audit anxiety.
What HOST Offers
End-to-End Sales Tax Services:
HOST handles everything from sales tax registration and permit applications to monthly, quarterly, and annual return filings across all 50 states. Whether you’re selling online, in person, or through marketplaces, HOST ensures you’re registered properly and on time.
Nexus Analysis & Strategy:
Wondering if you’ve triggered physical or economic nexus in a new state? HOST performs detailed nexus reviews and keeps you ahead of threshold changes so you can register before penalties kick in.
Audit Defense & Risk Mitigation:
If you’ve received a notice or face an audit, HOST can respond on your behalf, provide documentation, and ensure your business is protected.
Specialized Tools & Integrations:
From Stripe and Shopify integrations to resale certificate generation via tools like ResaleCertify, HOST offers smart software support that reduces manual work and minimizes error.
Reliable, Human Support:
Every HOST client gets access to real experts—no bots, no generic advice. Just responsive, professional help tailored to your business.
Sales tax doesn’t have to be a time sink or liability. With HOST, it becomes a solved problem.
Confident Compliance Starts Here
Navigating Pennsylvania’s sales tax permit requirements may seem complex—but it doesn’t have to be. Whether you’re a remote seller crossing economic nexus thresholds or a local vendor gearing up for trade shows, staying compliant begins with proper registration, accurate filings, and ongoing diligence. With structured processes, timely filings, and clear exemption handling, your business can avoid penalties and thrive in Pennsylvania’s regulated tax environment.
And if it feels overwhelming, HOST is here to simplify every step. From registration to risk management, they’ve got your back. Ready to make sales tax one less thing to worry about? Let HOST help. Contact HOST for a customized sales tax compliance strategy.
Frequently Asked Questions
1. How do I know if I need a Pennsylvania sales tax permit?
If you sell taxable goods or services in Pennsylvania—online, in-store, or temporarily at events—you’re required to register. Remote sellers may also need a permit if they meet nexus criteria. Refer to PA DOR guidance for details.
2. Is there a fee to get a Pennsylvania sales tax license?
No. The Sales, Use, and Hotel Occupancy Tax license is issued at no cost when you register using the PA-100 via myPATH.
3. Do I need to renew my sales tax permit?
Yes. Pennsylvania sales tax licenses must be renewed every five years. Renewal notices are sent by the Department of Revenue, and filings must be up to date to complete renewal.
4. What’s the filing frequency for sales tax returns in PA?
It depends on your tax liability. Most businesses file monthly, but quarterly and semi-annual options exist. Filing is required even for periods with no taxable sales.
5. Can I make exempt sales in Pennsylvania?
Yes, but you must collect and retain valid exemption certificates like the REV-1220 for resale. Improper documentation can lead to audit risk.
