Internet Sales Tax Fairness — Economic Nexus and Marketplace Nexus — Pennsylvania

Update: April 2018

In October 2017, Pennsylvania passed a law that took effect March 1, 2018. Like Washington’s law, Pennsylvania’s requires that marketplace facilitators or remote sellers with more than $10,000 in sales in the state either collect sales tax or follow certain use tax notification and reporting requirements.

Read Pennsylvania’s explainer page.

Read the full text of House Bill 542.


Earlier: January 2013

In December 2011, the Pennsylvania Department of Revenue issued a bulletin clarifying that state law requires an out-of-state retailer to collect sales tax if it has property stored or distributed through warehouses in the state (regardless of whether the retailer owns the warehouses) or if it uses affiliated sales agents to direct sales to its website.

Amazon operates six fulfillment centers in Pennsylvania and has sales affiliates in the state. It began collecting sales tax on orders shipped to Pennsylvania residents on September 1, 2012.

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Stacy Mitchell

Stacy Mitchell is co-director of the Institute for Local Self-Reliance and directs its Independent Business Initiative, which produces research and designs policy to counter concentrated corporate power and strengthen local economies.