| Pennsylvania | 6.00% |
| PhiladelphiaCounty | 2.00% |
| City + District Rate | 0.00% |
| Combined Sales Tax Rate | 8.00% |
Businesses are required to collect sales tax in Philadelphia County if they have a sales tax nexus in Pennsylvania and sell to residents of Philadelphia County, whether at a physical location within the County or online.
Physical Nexus: This occurs when a business has a tangible presence in the state. Examples include having a store, warehouse, office, or employees in Pennsylvania if your business operates any of these within the state, you have a physical nexus and must collect sales tax from customers in Philadelphia County. Economic Nexus: This is based on the volume of sales or number of transactions a business conducts in the state. For instance, if your business exceeds a certain threshold of sales or transactions in Pennsylvania which is often defined as a specific dollar amount or number of transactions, you establish economic nexus. This means even if you don’t have a physical presence in the state, you are still required to collect sales tax from customers in Philadelphia County.
