Pennsylvania economic nexus threshold
| Threshold | $100,000.00 |
|---|---|
| How the tests combine | the dollar test is the only test |
| Measured over | the previous calendar year |
| Sales basis | gross sales, before any deduction |
| Do marketplace sales count toward it | yes |
| In force since | 2023-01-01 |
| Rule last verified | 2026-08-03 |
Marketplace sales DO count toward the threshold
When Amazon, Etsy, eBay or Walmart collects and remits the tax on a sale shipped to Pennsylvania, that sale still counts toward the seller's own registration threshold here.
The tax got paid. The sale still counts. That is why a seller can be over the Pennsylvania line while their Shopify admin alone shows them comfortably under it, and it is the column most published threshold charts leave out.
What "measured over" is doing
A threshold is a number and a period, and the period is the part most charts omit. Pennsylvania measures over the previous calendar year. Two sellers with identical annual sales can sit on opposite sides of this line because their sales fall differently inside that window.
Source
Pennsylvania Department of Revenue, Online Retailers: "The sales threshold of $100,000 will be measured by calendar year" and "there is no transactional count requirement". Threshold is computed on gross sales across all channels including marketplace. Verified against the Department 2026-08-03 after a secondary source incorrectly described the window as a rolling twelve months
https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/online-retailers.html
Last verified 2026-08-03. StateWise publishes the verification date beside every rule because a threshold with no date on it is a claim a reader cannot evaluate.
What this page does not tell you
- Whether what you sell is taxable in Pennsylvania.
- Anything about home-rule local taxes, which are outside this tool.
- What happens to an obligation after sales fall back below a threshold.
- Any deadline. Crossing a threshold is the point at which a state expects a seller to look into registering, and that decision has lasting consequences in both directions.
Related: the full jurisdiction table, how StateWise counts your sales, and what StateWise reads, and what it ignores.