The sales tax rate in Delaware County, Pennsylvania is 6%. That’s the statewide Pennsylvania rate, and Delaware County adds nothing on top of it. Multiply the price of any taxable item by 0.06 and you have your tax.1Pennsylvania Department of Revenue. Tax Rates
Pennsylvania law only authorizes a local sales tax surcharge in Philadelphia and Allegheny County. Every other county, Delaware County included, charges just the state’s 6%. Cross into Philadelphia and you’ll pay 8%; cross into Allegheny County and it’s 7%. The gap matters most on big-ticket purchases: an extra 2% on a $1,000 appliance bought in Philly instead of Media is $20 you’d keep by shopping at home.2Pennsylvania Department of Revenue. Sales, Use and Hotel Occupancy Tax
What Gets Taxed at 6%
Physical Goods
Most tangible personal property is taxable: electronics, furniture, appliances, sporting equipment, household items. Motor vehicles are taxable too, with one useful break. If you trade in a vehicle at the same dealer transaction, the 6% is calculated on the purchase price minus the trade-in allowance, not the full sticker price. Selling your old car privately and bringing the cash to the dealer doesn’t qualify for that deduction.3Pennsylvania Code. 61 Pa. Code 31.44 – Isolated Sales and Vehicles
Prepared Food and Beverages
Food served by restaurants, caterers, cafes, and food trucks is taxable whether you eat in or take it to go. Grocery and convenience stores also have to charge tax on ready-to-eat items: sandwiches, hot food, hot beverages, hand-dipped ice cream, salad bar food, and hot pizza by the slice. Soft drinks are taxable anywhere. Alcohol is always taxable.4Legal Information Institute. 61 Pa. Code 60.7 – Sale and Preparation of Food and Beverages
The deli counter is where this trips people up. A pound of sliced turkey is exempt; a turkey hoagie made from that same turkey is taxable. Cold hard-boiled eggs in the cooler are exempt. Hot rotisserie chicken under the heat lamp is taxable. The dividing line is roughly whether the food is heated, assembled, or meant to be eaten right away.
Digital Products and Software
Since Act 84 of 2016, Pennsylvania has taxed digital products at the same 6% rate as physical goods. Streaming subscriptions, downloads, e-books, mobile apps, video games, and satellite radio all carry the tax.5Pennsylvania Department of Revenue. Digital Products Netflix, Spotify, Kindle purchases — all 6%.
Prewritten (canned) software is taxable however you receive it: download, stream, or software-as-a-service. Custom software built to your specifications is the exception and is not taxed, along with related custom development work.6Pennsylvania Department of Revenue. Taxability of Canned Computer Software, Digital Goods, and Related Services
A Few Specific Services
Pennsylvania doesn’t tax services broadly. It taxes a specific list. The ones most likely to show up on your bills include secretarial and editing services (word processing, proofreading, resume writing), lobbying services, and building maintenance or janitorial work.7Pennsylvania Department of Revenue. Is There a List of Services Subject to PA Sales and Use Tax? If you don’t see a service on that list, it probably isn’t taxed.
What’s Exempt
Clothing and Footwear
Everyday clothing and shoes are exempt. Shirts, pants, dresses, coats, undergarments, shoes, sneakers — no tax. The exemption stops at accessories, formal evening wear, fur garments where fur is the primary material by value, and clothing designed exclusively for sports.8Pennsylvania General Assembly. Pennsylvania Statutes Title 72 PS Taxation and Fiscal Affairs 7204
Groceries, Candy, and Gum
Unprepared food for home consumption is exempt: produce, dairy, meat, bread, cereal, canned goods, frozen meals you heat yourself. Candy and gum are also exempt when bought from a grocery store, convenience store, or any other retailer that isn’t an eating establishment. Pennsylvania’s food exemption only carves out soft drinks and alcohol, not candy.2Pennsylvania Department of Revenue. Sales, Use and Hotel Occupancy Tax A candy bar at the gas station is tax-free. The same candy bar on a restaurant check is taxable, because the restaurant counts as an eating establishment.4Legal Information Institute. 61 Pa. Code 60.7 – Sale and Preparation of Food and Beverages
Prescription Drugs and Medical Supplies
Prescription medications are fully exempt. Nonprescription drugs and many medical supplies used to treat injury, illness, or physical incapacity are exempt too. That includes orthopedic supports, prosthetic devices, diabetic testing supplies like lancets and glucose strips, and therapeutic devices made for a specific person.9Pennsylvania Code. 61 Pa. Code 52.1 – Purchases of Medicines, Medical Supplies, Medical Equipment and Prosthetic or Therapeutic Devices
Residential Utilities
Electricity, natural gas, fuel oil, kerosene, and bottled gas delivered or metered for residential household use are exempt. If you run a business from home, the portion of your utility bill tied to commercial use becomes taxable, and you’d give your energy supplier a percentage-based exemption certificate (Form REV-1220) reflecting the residential share.10Legal Information Institute. 61 Pa. Code 32.25 – Steam, Gas, Electricity, Fuel Oil and Kerosene
Hotel and Short-Term Rental Stays Are Different
Delaware County does charge a separate occupancy tax on hotel rooms and short-term rentals, and it isn’t a sales tax. Effective April 1, 2026, the county’s rate rises from 3% to 5%. That sits on top of Pennsylvania’s 6% state hotel occupancy tax, so a hotel room or Airbnb stay in the county costs 11% in combined occupancy tax.11Delaware County, Pennsylvania. Hotel-Motel Tax
The county tax applies to every guest, government employees included. The only exemption is for permanent residents who occupy the same room for more than 30 consecutive days. Nonprofit exemptions that work for the state hotel tax don’t apply to the county portion. Anyone renting out a home, room, or apartment for stays shorter than 30 days through Airbnb, Vrbo, or similar platforms needs a Booking Agent License from the state and has to collect both the state and county hotel taxes.2Pennsylvania Department of Revenue. Sales, Use and Hotel Occupancy Tax
Use Tax: When You Owe the 6% Yourself
If you buy something taxable and the seller doesn’t charge Pennsylvania sales tax, you owe use tax at the same 6% rate. This comes up most with out-of-state online retailers, purchases made while traveling, and private-party sales. The obligation shifts to you as the buyer.12Commonwealth of Pennsylvania Department of Revenue. Use Tax for Individuals
Individuals usually report use tax on the annual Pennsylvania Personal Income Tax Return (Form PA-40) or through myPATH, the state’s online tax portal. Keep records of purchases where no tax was collected so you can total them up at year-end. The Department of Revenue can assess interest and penalties on unreported use tax, and the obligation exists whether the purchase was $50 or $5,000.12Commonwealth of Pennsylvania Department of Revenue. Use Tax for Individuals
If you’ve gone years without reporting use tax and want to clean the slate, Pennsylvania runs a Voluntary Disclosure Program. Eligible taxpayers who haven’t already been contacted by the Department can apply to pay back taxes and interest for up to three years plus the current year, with penalties waived. You can’t already be registered with the Department or have used the program before.13Commonwealth of Pennsylvania. Voluntary Disclosure Program