Pennsylvania Amazon Sales Tax
Pennsylvania enforces marketplace facilitator law since July 2019. Amazon collects all Pennsylvania sales tax. One of the largest FBA fulfillment center states.
Overview
Pennsylvania's marketplace facilitator law took effect July 1, 2019. The state base sales tax rate is a flat 6% statewide, with only two local additions: Allegheny County (Pittsburgh) adds 1% for a 7% combined rate, and the City of Philadelphia adds 2% for an 8% combined rate. Everywhere else in the commonwealth the rate is simply 6%. Amazon collects and remits Pennsylvania sales tax on every order shipped to a Pennsylvania address.
Pennsylvania is one of Amazon's top fulfillment states, with a dense cluster of fulfillment centers across the Lehigh Valley, Harrisburg/Lancaster corridor, and the Pittsburgh region. Sellers storing inventory in these centers historically created physical nexus, but the marketplace facilitator law shifts collection on marketplace sales onto Amazon.
For an Amazon-only (FBA) seller, Pennsylvania sales tax is collected and remitted automatically by Amazon, with no separate registration required for marketplace-facilitated sales. Sellers with other channels or independent in-state nexus should consult a tax professional. This is educational information, not legal advice.
What FBA sellers still need to know
No registration for ongoing Amazon-only sales — Amazon collects and remits. Direct or non-Amazon sellers exceeding $100,000 in gross Pennsylvania sales in the prior calendar year must register and remit; Pennsylvania has no transaction-count threshold.
This content is educational and not legal or tax advice. Sales tax law changes frequently and is jurisdiction-specific. Always verify with a qualified tax professional and the state revenue department before making compliance decisions.
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