Sales tax economic nexus threshold in Pennsylvania (2026)
The economic nexus threshold for remote sellers in Pennsylvania is $100,000 in sales, with no transaction count test. Measured over: calendar year.
| Sales threshold | $100,000 |
|---|---|
| Transaction test | No transaction test |
| How the tests combine | Sales only |
| Measurement period | calendar year |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate, effective 2019-07-01. Facilitator threshold: Pennsylvania annual gross sales of greater than $100,000, counting facilitated and direct sales. |
| Last verified | 2026-10-08 |
| Source | Pennsylvania Department of Revenue: Online Retailers |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
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