No, Pennsylvania does not charge sales tax on clothing in most cases. This makes the state very popular with shoppers who want to save money on clothes.
But there are some important exceptions to this simple rule. While most everyday clothing is tax-exempt, certain items do get taxed.
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This guide will help you understand everything you need to know about shopping for clothes in Pennsylvania.
- What’s covered in this guide:
- The general tax-free rule for clothing in PA.
- A detailed list of taxable exceptions (accessories, formal wear, etc.).
- How local taxes in places like Philadelphia and Pittsburgh affect your purchase.
- A practical shopper’s guide for real-world situations.
Understanding Pennsylvania’s General Sales Tax Exemption for Clothing
Pennsylvania has a statewide sales tax on most items you can buy and many services.
The current state sales tax rate is 6%. This tax applies to many things you buy, from TVs to furniture.
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The law is very clear on this point. According to Pennsylvania’s official Retailer’s Information guide (REV-717), most “wearing apparel” is not subject to sales tax.
This rule helps reduce costs for families buying essential items. The law considers “clothing” to be items worn on the body for everyday use and coverage.
The Devil in the Details: What Clothing Items ARE Taxable in PA?
While most clothes aren’t taxed, you need to know about the exceptions. The state draws a clear line between everyday clothes and items for formal events, accessories, or specific sports.
Here’s a quick reference table to help you understand what’s tax-free and what’s not:
| Generally Tax-Exempt (No Sales Tax) | Generally Taxable (6% Sales Tax + Local Tax) |
|---|---|
| Everyday shirts, pants, dresses, socks | Formal Apparel: Gowns, tuxedos, bridal wear |
| Coats, jackets, and winter wear | Accessories: Handbags, jewelry, watches, wallets, sunglasses |
| Shoes and footwear (for everyday use) | Sporting Goods & Clothing: Padded gear, cleats, fishing boots |
| Baby clothes and diapers | Costumes: Halloween costumes, masks (unless for everyday wear) |
| Most uniforms (work, school) | Fur Clothing: Articles where fur is the primary component |
Formal Wear and Special Occasion Apparel
Items made mainly for formal or special events are taxable. This is one of the biggest exceptions to know.
Think about clothes you might rent or buy for a specific, one-time event. This includes tuxedo rentals and purchases, formal gowns, wedding dresses, and prom dresses.
The state sees these as luxury items rather than daily necessities.
Accessories and Ornamental Wear
Almost all accessories are taxable. The state defines these as items worn for decoration rather than for basic coverage or warmth.
This large category includes handbags, purses, wallets, and backpacks. It also includes jewelry, watches, hair clips, neckties, belts with buckles, and non-prescription sunglasses.
If its main purpose is to add to an outfit rather than be the outfit itself, expect to pay tax on it.
Clothing for Sports and Recreational Activities
This area often confuses shoppers. While general “athletic wear” like t-shirts, shorts, and sweatpants are tax-exempt, clothing made specifically for a particular sport is taxable.
The key is how the item is used. Simple running shorts are tax-free. But specialized items like football pads, baseball cleats, ski boots, and hockey pants are taxable because they’re considered sports equipment, not everyday clothes.
The same rule applies to items like bathing caps, sports gloves, and fishing boots.
A Practical Shopper’s Guide: Navigating Sales Tax in Real-World Scenarios
These rules might seem complicated, so let’s look at how they work in real shopping situations. These examples will help you understand what to expect at checkout.
Scenario 1: Back-to-School Shopping
A parent’s back-to-school shopping cart shows how exempt and taxable items mix.
- Shopping Cart: Jeans, several T-shirts, a new winter coat, a pair of sneakers, and a new backpack.
- Tax Breakdown:
- Tax-Free: The jeans, T-shirts, winter coat, and sneakers are all considered essential “wearing apparel” and are exempt from sales tax.
- Taxable: The backpack is considered an accessory, not clothing. Therefore, you will pay the 6% state sales tax (plus any applicable local tax) on the price of the backpack.
Scenario 2: Attending a Wedding
Getting ready for a formal event like a wedding highlights the “formal wear” exception.
- Shopping Cart: A formal gown, a pair of dress shoes, and a clutch handbag.
- Tax Breakdown:
- Tax-Free: The dress shoes are considered standard footwear and are typically exempt.
- Taxable: The formal gown falls under the “special occasion apparel” exception and is taxable. The clutch handbag is an accessory and is also taxable. This is true whether you buy or rent a tuxedo as well.
Scenario 3: Getting Ready for a Ski Trip
This example shows the fine line between regular winter clothing and specialized sports gear.
- Shopping Cart: A thermal underwear set, a winter jacket, ski boots, and ski goggles.
- Tax Breakdown:
- Tax-Free: The thermal underwear and the winter jacket are considered general clothing suitable for cold weather. They are exempt from sales tax.
- Taxable: The ski boots and ski goggles are considered specialized equipment designed exclusively for a recreational sport. Both items are subject to sales tax.
What About Local Sales Tax? Philadelphia & Allegheny County Rules
While Pennsylvania’s state sales tax is 6%, some areas can add an extra local sales tax. This matters if you shop in or near the state’s biggest cities.
There are two key areas to be aware of:
- Philadelphia: An additional 2% local tax brings the total sales tax rate to 8%.
- Allegheny County (including Pittsburgh): An additional 1% local tax brings the total sales tax rate to 7%.
What does this mean for clothing? The most important thing to remember is that these local taxes only apply to items that are already taxable at the state level.
If an item of clothing is exempt from the 6% state tax, it is also exempt from the additional local taxes in Philadelphia and Allegheny County. You will not pay any tax on a t-shirt or a pair of jeans, regardless of where you buy them in Pennsylvania.
However, for a taxable item like a handbag or a tuxedo, you will pay the higher combined rate.
- Most of Pennsylvania: 6% on taxable goods
- Allegheny County: 7% on taxable goods
- Philadelphia: 8% on taxable goods
Pennsylvania vs. Its Neighbors: A Sales Tax Comparison
Pennsylvania’s tax-free clothing policy gives it an economic advantage, bringing in shoppers from nearby states where clothes are often taxed. This policy helps residents save money and boosts retail business.
Here’s how Pennsylvania compares to neighboring states, using data from the Tax Foundation:
| State | General Sales Tax on Clothing | Key Notes |
|---|---|---|
| Pennsylvania | No (with exceptions) | Most everyday apparel is fully exempt. |
| New Jersey | No | Most clothing and footwear are exempt, similar to PA. |
| New York | Exempt up to $110 | Items under $110 are exempt from the 4% state tax; local taxes often still apply. |
| Ohio | Yes | Clothing is generally fully taxable. |
| Maryland | Exempt up to $100 | Apparel and footwear items under $100 are exempt. |
| Delaware | No | Delaware has no state or local sales tax on any goods. |
As you can see, while Delaware and New Jersey offer similar benefits, Pennsylvania’s exemption has no price limit, unlike New York and Maryland. This makes PA a great place to buy more expensive items like winter coats.
Conclusion: Shop Smart in the Keystone State
Understanding Pennsylvania’s clothing sales tax is easy once you know the basic rules. The state offers a great way to save money on most of your clothing needs.
By remembering these key points, you can shop with confidence and know what to expect at checkout.
- Key Takeaways:
- Rule of Thumb: Your everyday clothing and shoes are tax-free in PA. This includes shirts, pants, coats, and socks.
- Watch Out For: Be prepared to pay tax on the exceptions: accessories (bags, jewelry), formal wear (tuxedos, gowns), and specialized sports gear (cleats, pads).
- Local Taxes Matter: The sales tax rate is higher on taxable goods in Philadelphia (8%) and Allegheny County (7%), but the tax-free clothing rule still applies everywhere.
is there sales tax in pennsylvania on clothes,is there sales tax in pennsylvania on clothes
FAQ:
- Is there sales tax in Pennsylvania on clothes in 2025?
No, most everyday clothing and shoes remain tax-exempt in Pennsylvania in 2025, though accessories, formal wear, and specialized sports equipment are still taxable at 6% plus any local taxes. - What clothing items are exempt from sales tax in Pennsylvania?
Everyday apparel like shirts, pants, coats, shoes, baby clothes, and standard uniforms are exempt from sales tax in Pennsylvania. - What clothing items ARE taxable in Pennsylvania?
Formal wear (tuxedos, wedding dresses), accessories (handbags, jewelry, sunglasses), costumes, fur clothing, and specialized sports equipment are taxable at 6% state tax. - Is clothing sales tax different in Philadelphia and Pittsburgh?
While the tax rates are higher (8% in Philadelphia, 7% in Pittsburgh/Allegheny County), these only apply to already-taxable items; tax-exempt clothing remains tax-free throughout Pennsylvania. - How does Pennsylvania’s clothing tax policy compare to neighboring states?
Pennsylvania offers better tax savings than Ohio (fully taxable), New York and Maryland (exemptions with price limits), similar benefits to New Jersey (tax-exempt), while only Delaware offers completely tax-free shopping.
