Pennsylvania Economic Nexus Threshold 2026
Pennsylvania's economic nexus threshold is $100,000 using a rolling 12-month measurement period.
Key Takeaways
- • Threshold: $100,000 in gross sales
- • Transaction threshold: None
- • Measurement period: Rolling 12 months
- • Effective date: July 1, 2019
Understanding PA's Rolling 12-Month Period
Unlike most states that use a calendar year, Pennsylvania uses a rolling 12-month period. This means you should continuously monitor your PA sales. If at any point your PA sales over the past 12 months exceed $100,000, you have nexus.
What Counts Toward the Threshold
- Retail sales of tangible personal property delivered to PA
- Digital goods (taxable in PA)
- SaaS (generally taxable)
- Sales through your own channels
What Doesn't Count
- Sales through marketplace facilitators
- Wholesale sales
Local Tax Implications
Once you have nexus, remember that Philadelphia (2%) and Allegheny County (1%) have additional local sales taxes you must collect on deliveries to those areas.
Frequently Asked Questions
$100,000 in gross sales into Pennsylvania during the previous 12 months (rolling).
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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.