 |
What is the sales tax rate and when do licensees collect local sales tax?
Answer ID 209
|
Published 12/03/2002 12:15 AM |
Updated 07/27/2020 11:57 AM
What is the sales tax rate and when do licensees collect local sales tax?
The state sales tax rate is 6 percent of the taxable purchase price of property and services provided in a Pennsylvania location. Local sales tax of 1 percent of the purchase price is collected on sales by vendors located in Allegheny County. Local sales tax of 2 percent of the purchase price is collected on sales and services, except hotel rooms, by vendors located in Philadelphia County. Philadelphia Hotel occupancy Tax is levied at 1 percent. Tax is not due on sales from Philadelphia and Allegheny counties if the taxable items are delivered to an out-of-state location.
There is a special provision for motor vehicles, which provides that the local tax is charged on motor vehicles that are registered to addresses in Philadelphia and Allegheny counties, even if it is purchased outside the county.
There is a special provision for motor vehicles, which provides that the local tax is charged on motor vehicles that are registered to addresses in Philadelphia and Allegheny counties, even if it is purchased outside the county.
Was this answer helpful?
Please tell us how we can make this answer more useful.
| Copyright © 2010 Pennsylvania Department of Revenue. All Right Reserved. |
