Pennsylvania Sales Tax Registration

In Pennsylvania it is called the Sales, Use and Hotel Occupancy Tax License. The Pennsylvania Department of Revenue issues it.

Who has to register in Pennsylvania, how to apply, what it costs, how long it takes, and what you file once you have it.

Pennsylvania sales tax registration at a glance

What it is called: Sales, Use and Hotel Occupancy Tax License; Number issued: PA Sales Tax License number / 8-digit Account ID (8 digits).
Who issues it: Pennsylvania Department of Revenue; Apply online through myPATH, Pennsylvania Online Business Tax Registration. Registration is online only.
State fee: No state fee; No fee is listed for the license in the Department's registration guidance. All required Pennsylvania returns must be filed and taxes paid before a license is issued or renewed.
Processing time: 7 to 10 business days for the mailed license; Registration is done online in myPATH. The Department's help center says the registration packet and license are mailed 7 to 10 business days after you complete registration; account details are also sent by email.
Remote seller threshold: $100,000 in sales; Measurement period: previous calendar year. In effect since July 1, 2019.
Filing frequency: Monthly, quarterly or semiannual; Monthly if actual tax liability is over $600 but under $25,000 per quarter; quarterly if under $600 per quarter but over $300 a year; semiannual if $300 or less a year. Accounts with $25,000 or more per quarter make Accelerated Sales Tax (AST) prepayments each month.
State rate: 6%; 1% local tax in Allegheny County and 2% in Philadelphia, for 7% and 8% combined; no other local sales taxes.

How to register in Pennsylvania

Where to apply: Apply online with the Pennsylvania Department of Revenue. There is no paper application. myPATH, Pennsylvania Online Business Tax Registration
What you need: All required Pennsylvania tax returns filed and taxes paid; the license will not be issued otherwise.
What the application covers: Sales, use and hotel occupancy tax, Public Transportation Assistance Fund taxes and fees, vehicle rental tax and other business taxes such as employer withholding through the same myPATH registration.
How long it takes: Registration is done online in myPATH. The Department's help center says the registration packet and license are mailed 7 to 10 business days after you complete registration; account details are also sent by email.
What it costs: No fee is listed for the license in the Department's registration guidance. All required Pennsylvania returns must be filed and taxes paid before a license is issued or renewed.
Renewal: Licenses renew automatically every five years, provided there are no outstanding filing obligations or tax liabilities.

After you register

How often you file: Monthly (with prepayments for large accounts), quarterly or semiannual. Monthly if actual tax liability is over $600 but under $25,000 per quarter; quarterly if under $600 per quarter but over $300 a year; semiannual if $300 or less a year. Accounts with $25,000 or more per quarter make Accelerated Sales Tax (AST) prepayments each month.
Due date: 20th of the month after the period (semiannual returns due August 20 and February 20).
Periods with no sales: You still file a return for every period, even with no sales.
Prepayments: AST Level 1 ($25,000 to under $100,000 per quarter): 50% of the same month's liability from the prior year, or at least 50% of the current month's, due by the 20th of the current month; AST Level 2 applies at $100,000 or more per quarter.
Rates and sourcing: The state rate is 6%. 1% local tax in Allegheny County and 2% in Philadelphia, for 7% and 8% combined; no other local sales taxes. Sourcing: REV-717 applies the local tax to taxable sales originating in Allegheny County or Philadelphia.
Late returns: 5% of the tax due for each month or part of a month the return is late, up to 25%, never less than $2, plus interest.

Pennsylvania rules in plain English

In Pennsylvania the registration is called a Sales, Use and Hotel Occupancy Tax License. The Pennsylvania Department of Revenue issues it. You apply online through the Pennsylvania Online Business Tax Registration in myPATH; there is no paper form. No fee is listed. The Department says the license is mailed 7 to 10 business days after you register. Before a license is issued, all of your Pennsylvania tax returns must be filed and paid. The license renews automatically every five years if you stay current. Remote sellers must register once they had more than $100,000 in Pennsylvania sales in the prior calendar year. There is no transaction count. After you register, the Department sets how often you file. Monthly filing applies above $600 of tax a quarter; quarterly and semiannual filing are for smaller accounts. Returns are due on the 20th of the month after the period. Large accounts, $25,000 or more a quarter, also prepay each month. File a return every period, even with no sales. Late returns cost 5% a month, up to 25%. The one mistake to avoid: letting any Pennsylvania tax account fall behind. Unpaid taxes can block the five-year renewal.

Sources: Pennsylvania Department of Revenue · myPATH, Pennsylvania Online Business Tax Registration

More Pennsylvania facts

A remote seller with no physical presence can use an approved Certified Service Provider instead of getting a Pennsylvania license and filing returns itself. Source
The $100,000 remote seller threshold is measured by calendar year; after the first year, collection starts in the second quarter of the following year. Source
Licenses renew automatically every five years only if the business has no outstanding filings or tax debts. Source
Show promoters need a Promoter License at least 30 days before the first show, renewed annually; out-of-state transient vendors must notify the Department 30 days before selling in Pennsylvania. Source
A business with more than one Pennsylvania location must display a copy of the license at each one. Source

We register you in Pennsylvania

Answer a few questions about your business. We prepare your Pennsylvania Sales, Use and Hotel Occupancy Tax License application, file it with the Department of Revenue, and send you the number. $199 per state. Any state fee is separate.

Start my Pennsylvania registration

Pennsylvania sales tax registration FAQ

Do I need to register for Pennsylvania sales tax?

Every person or entity making taxable sales of tangible personal property or services in Pennsylvania, including rentals and hotel rooms, must be licensed before making sales; non-Pennsylvania transient vendors need a Transient Vendor Certificate. Sellers with no physical presence must register after $100,000 in sales in Pennsylvania (measurement period: previous calendar year).

How long does it take to get a Pennsylvania Sales, Use and Hotel Occupancy Tax License?

Registration is done online in myPATH. The Department's help center says the registration packet and license are mailed 7 to 10 business days after you complete registration; account details are also sent by email. Source: PA Department of Revenue Customer Service Center answers 200 and 4152 (read via search excerpts).

What does a Pennsylvania Sales, Use and Hotel Occupancy Tax License cost?

No fee is listed for the license in the Department's registration guidance. All required Pennsylvania returns must be filed and taxes paid before a license is issued or renewed. Source: REV-717, Retailer's Information Guide (02-26), How to Obtain a License; TaxJar cross-check. Our fee to prepare and file the application is $199.

When do I file Pennsylvania sales tax returns?

Filing frequency: monthly (with prepayments for large accounts), quarterly or semiannual. Monthly if actual tax liability is over $600 but under $25,000 per quarter; quarterly if under $600 per quarter but over $300 a year; semiannual if $300 or less a year. Accounts with $25,000 or more per quarter make Accelerated Sales Tax (AST) prepayments each month. Due date: 20th of the month after the period (semiannual returns due August 20 and February 20). File a return every period, even with no sales. Source: REV-717 (02-26), Tax Returns (72 P.S. 7217); Department of Revenue, Sales, Use and Hotel Occupancy Tax page.

Do I need to register in Pennsylvania as a remote seller?

Sellers with no physical presence must register after $100,000 in sales in Pennsylvania (measurement period: previous calendar year). Marketplace facilitators with more than $100,000 in Pennsylvania gross sales (counting facilitated and direct sales) must register, collect and remit on facilitated sales since July 1, 2019; Act 13 of 2019 removed the older option to send notices instead (Department of Revenue, Online Retailers). Source: Act 13 of 2019; Sales and Use Tax Bulletin 2019-01; Department of Revenue, Online Retailers.

What happens if I sell in Pennsylvania without a Pennsylvania Sales, Use and Hotel Occupancy Tax License?

Failure to be licensed may subject the seller to a fine. Source: REV-717 (02-26), Persons Required to Be Licensed (61 Pa. Code 34.1).

Nearby states

This page summarizes Pennsylvania sales tax registration rules for general information and is not tax advice. Confirm current requirements with the Pennsylvania Department of Revenue or your tax adviser. State rules last checked October 2, 2026.