Do I Have PA Sales Tax Nexus?
Use this checklist to determine if you have sales tax nexus in Pennsylvania. Remember: PA uses a rolling 12-month period.
Quick Answer
You have PA nexus if you have:
- • $100,000+ in PA sales (rolling 12 months), OR
- • Physical presence (office, employees, inventory)
Economic Nexus Checklist
1. Have your PA sales exceeded $100,000 in the past 12 months?
PA uses rolling 12 months, not calendar year. Monitor continuously.
Physical Presence Checklist
2. Do you have an office, warehouse, or facility in PA?
3. Do you have employees in PA?
4. Do you store inventory in PA (including Amazon FBA)?
If you answered "Yes" to any question, you likely have sales tax nexus in Pennsylvania.
Local Tax Reminder
If you have PA nexus, remember to collect the higher rates for:
- Philadelphia: 8% (6% state + 2% local)
- Allegheny County (Pittsburgh): 7% (6% state + 1% local)
Next Steps If You Have Nexus
- Register for a PA sales tax license
- Configure your checkout for PA tax rates including local taxes
- File returns according to your assigned frequency
Frequently Asked Questions
No, PA uses a rolling 12-month period. Monitor your sales continuously.
Related Guides
Last Updated: January 15, 2026
Disclaimer: This information is provided for educational and informational purposes only and does not constitute tax, legal, or financial advice. Tax laws and regulations change frequently. While we strive to keep this information accurate and up-to-date, we make no representations or warranties of any kind about the completeness, accuracy, reliability, or suitability of this information. Please consult with a qualified tax professional or attorney for advice specific to your business situation. Always verify current requirements with the official state tax authority.