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use tax

Use tax is a tax imposed by state taxing authorities on the purchase of goods outside the taxpayer’s state of residence when sales tax is not collected on the transaction. Use taxes are generally designed to discourage the purchase of goods that are not subject to sales tax.

In Pennsylvania, use tax complements the state sales tax and is designed to ensure that the state collects tax revenue on purchases made by Pennsylvania residents from out-of-state sellers where sales tax was not charged. This typically applies to items purchased online, through mail order, or out of state, and then brought into Pennsylvania for use, storage, or consumption. The Pennsylvania use tax rate is the same as the state sales tax rate, which is 6%. Certain local jurisdictions may impose an additional local use tax. Residents are required to report and pay use taxes on their state income tax returns or through other reporting methods if they make taxable purchases on which they did not pay Pennsylvania sales tax. Businesses must also report and pay use tax on taxable purchases that were not subject to sales tax.

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Taxes

use tax

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Pennsylvania State Code

Pennsylvania State Code

Taxes

use tax

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