Pennsylvania Sales Tax & Marketplace Facilitator Rules (2025): A Practical Guide for Resellers

Selling into Pennsylvania via Amazon, eBay, Etsy, Walmart, or your own site? This guide explains who must collect tax, when economic nexus kicks in, how marketplace sales count toward thresholds, local (Philly/Allegheny) surtaxes, filing cadence, and a step-by-step checklist for 2025.

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1) TL;DR—What changed and what matters in 2025

• Economic nexus = $100,000 in annual Pennsylvania gross sales (no 200-transaction test). If you exceed it, you must register and collect on applicable sales. Pennsylvania Government

• Marketplaces (facilitators) that have PA nexus must collect and remit on marketplace-facilitated sales delivered to PA—sellers generally don’t duplicate collection on those orders. Pennsylvania Government

• Threshold math:

  • Facilitator (no physical presence): count both facilitated + direct sales toward the $100k.

  • Marketplace seller (no physical presence): count direct sales plus any marketplace sales where the marketplace did not collect. Pennsylvania Government

• Rates: State rate 6% + 1% Allegheny County or 2% Philadelphia, based on delivery. Pennsylvania Government+1

• Returns: Sales/use tax returns are due the 20th of each month (most filers). Pennsylvania Government

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2) Key definitions (seller vs. facilitator)

• Marketplace facilitator (provider): contracts with sellers to list or advertise items, collects payment, and remits funds to sellers. If it has PA economic presence (≥$100k), it must register, collect, and remit on all facilitated sales into PA. Pennsylvania Government+1

• Marketplace seller: sells through a facilitator. If the facilitator is collecting on your PA marketplace orders, you don’t collect on those orders—focus on your direct channel compliance (Shopify, WooCommerce, in-person, etc.). Pennsylvania Government

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3) Economic nexus in Pennsylvania—how to count sales

Pennsylvania measures “annual gross sales” by calendar year and applies an amount-only test (no transaction count). What to include: taxable + nontaxable sales across channels. Pennsylvania Government

Counting rules the Department highlights:

• If you’re a marketplace facilitator with no PA physical presence, use facilitated + direct sales to test the $100k threshold. Pennsylvania Government

• If you’re a marketplace seller with no PA physical presence, use your direct sales + any marketplace sales where the marketplace didn’t collect. (If the marketplace is collecting, those sales don’t push you toward mandatory registration.) Pennsylvania Government

Background: PA codified its economic nexus standard effective July 1, 2019; the older “notice & reporting” election (Act 43) doesn’t apply once you have economic nexus. Pennsylvania Government

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4) Who collects tax—practical channel scenarios

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5) Rates, sourcing & local surtaxes (Philadelphia & Allegheny)

• Base rate: 6% statewide. Add 1% for Allegheny County or 2% for Philadelphia when delivered there. Combined rates top out at 7% (Allegheny) or 8% (Philadelphia). Pennsylvania Government+1

• Use tax parity: Same combined rates apply when tax wasn’t collected at sale (consumer owes use tax). Pennsylvania Government

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6) Registration, filing, and CSP option

• Register for a PA sales tax license (Certificate) via myPATH when you meet nexus—or use a Certified Service Provider (CSP) that PA recognizes (Avalara, Sovos, TaxCloud). CSP users without physical presence can outsource returns/collection and even avoid obtaining a separate license while using the CSP. Pennsylvania Government

• Filing cadence: Most filers submit monthly by the 20th; verify your assigned frequency after registration. Pennsylvania Government

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7) What auditors look for (2025)

• Channel matching: Marketplace reports vs. what you reported as taxable/non-taxable.

• Threshold support: How you computed the $100k—what sales you included/excluded under PA’s rules (see §3). Pennsylvania Government

• Local accuracy: Correct 6% vs. 7% (Allegheny) vs. 8% (Philly) based on delivery location. Pennsylvania Government

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8) Case study: Multi-channel apparel reseller

Profile: “Keystone Threads”

• $140,000 delivered into PA last calendar year: $100k via Amazon (marketplace collects) + $40k via Shopify (direct).
  Implications:

1. Because total PA gross sales ≥ $100k, the reseller has economic nexus and must register. Pennsylvania Government

2. Amazon orders: Marketplace collects; keep platform documentation. Pennsylvania Government

3. Shopify orders: Seller must collect 6% statewide plus 1% Allegheny or 2% Philadelphia when delivered there; file by the 20th. Pennsylvania Government+1

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9) 2025 Compliance Checklist (copy-paste friendly)

• Calculate PA calendar-year gross sales (include taxable + nontaxable) and apply the counting rules for your role (facilitator vs. seller). Pennsylvania Government

• If ≥ $100,000, register in PA (or engage a CSP) and configure your checkout to collect correct rates. Pennsylvania Government

• Confirm marketplaces are collecting on facilitated orders; retain platform documentation. Pennsylvania Government

• Charge correct local surtaxes for Philadelphia and Allegheny when items ship there. Pennsylvania Government

• File by the 20th each month (or assigned frequency) and reconcile marketplace vs. direct sales. Pennsylvania Government

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FAQs

Does Pennsylvania use a 200-transaction test?
No. PA uses an amount-only test—$100,000 in annual gross sales. Pennsylvania Government

Do marketplace sales count toward my $100k?
It depends on your role. Facilitators count facilitated + direct. Marketplace sellers count direct + any marketplace sales where the marketplace didn’t collect. Pennsylvania Government

What are the local add-ons?
6% base statewide plus 1% Allegheny or 2% Philadelphia on deliveries to those jurisdictions. Pennsylvania Government

When are returns due?
Generally the 20th day of the month following the reporting period.