Pennsylvania Changes Local Sales Tax Sourcing Rules

• Pennsylvania is changing certain local sales tax sourcing rules from point-of-origin to destination-based sourcing.
• The change mainly affects businesses with physical operations in Pennsylvania that deliver into Philadelphia or Allegheny County.
• Local sales tax will now be based on the delivery destination, not just the seller’s business location.
• This matters because Philadelphia adds 2% local sales tax and Allegheny County adds 1%.
• The Pennsylvania Department of Revenue will begin enforcing the new rules on October 1, 2026.

Source: taxconnex.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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