ALABAMA 4% 2%
ALASKA NONE NONE NONE
ARIZONA 5.6%
ARKANSAS 6.5%
CALIFORNIA 6%
COLORADO 2.9%
CONNECTICUT 6.35%
DELAWARE NONE NONE NONE 1
DIST. OF COLUMBIA 6% NONE 2
FLORIDA 6%
GEORGIA 4%
HAWAII 4%
IDAHO 6%
ILLINOIS 6.25% 3
INDIANA 7%
IOWA 6% NONE 4
KANSAS 6.5%
KENTUCKY 6%
LOUISIANA 4.45% 5
MAINE 5.5%
MARYLAND 6% 6
MASSACHUSETTS 6.25%
MICHIGAN 6%
MINNESOTA 6.875%
MISSISSIPPI 7% 5%
MISSOURI 4.225%
MONTANA NONE NONE NONE
NEBRASKA 5.5%
NEVADA 4.6%
NEW HAMPSHIRE NONE NONE NONE
NEW JERSEY 6.625%
NEW MEXICO 4.875% NONE 7
NEW YORK 4%
NORTH CAROLINA 4.75% NONE 8
NORTH DAKOTA 5% NONE 9
OHIO 5.75%
OKLAHOMA 4.5% 10
OREGON NONE NONE NONE
RHODE ISLAND 7%
SOUTH CAROLINA 6% 11
SOUTH DAKOTA 4.2% NONE 12
TENNESSEE 7%
TEXAS 6.25%
UTAH 4.85%
VERMONT 6%
VIRGINIA 4.3% 4.15%
WASHINGTON 6.5%
WEST VIRGINIA 6% NONE 13
WISCONSIN 5%
WYOMING 4% NONE
Reciprocity Status - Credit allowed
against PA sales tax except as noted
below (see guidelines).
Property Except
Vehicles
Vehicles
STATE
STATE SALES
TAX RATE
NOTES
(see next page)
(excluding local sales tax rate)
PENNSYLVANIA
SALES AND USE TAX
CREDIT CHART
Information updated as of
September 13, 2024
REV-227
OFFICE OF CHIEF COUNSEL
STRAWBERRY SQ, FL 10
327 WALNUT STREET
HARRISBURG, PA 17128-1061
(LE+) 08-24
GUIDELINES
• Pennsylvania law allows a credit for sales and use tax legally owed and paid to another state,
provided the other state grants a substantially similar credit for sales tax paid to Pennsylvania.
• Pennsylvania will recognize a credit for local sales and use tax paid to another state, only if the tax
is collected by that state and paid under a provision of state law. This chart does not include local
sales tax rates.
• The amount of the credit is equal to the tax paid to another reciprocal state, except that the credit
may not exceed 6 percent statewide, 8 percent in Philadelphia and 7 percent in Allegheny County.
• Taxpayers who claim credits must present evidence showing the amount of sales tax paid to other
states with legal claim to the tax.
NOTES
1) Delaware - Pennsylvania does not grant credit for payment of Delaware’s 2.75% vehicle
registration fee.
2) District of Columbia - Imposes an excise tax on the purchase price of motor vehicles. The
District of Columbia does not grant credit for sales tax paid to Pennsylvania on motor vehicles.
3) Illinois - Reduced 1% rate applies to modifications for rendering a motor vehicle usable by a
disabled person.
4) Iowa - Retail sales of motor vehicles are exempt from sales tax and subject to a 5% one-time
registration fee.
5) Louisiana - Rate increased from 4.0% to 4.45% as of July 1, 2018 through June 30, 2025.
6) Maryland - Grants credit for sales tax paid to Pennsylvania on motor vehicles.
7) New Mexico - Imposes an excise tax on the purchase price of motor vehicles. New Mexico
does not grant credit for sales tax paid to Pennsylvania on motor vehicles. Sales tax rate
decreased from 5% to 4.875% as of July 1, 2023.
8) North Carolina - Retail sales of motor vehicles are exempt from sales tax.
9) North Dakota - Imposes an excise tax on the purchase price of motor vehicles. North Dakota
does not grant credit for sales tax paid to Pennsylvania on motor vehicles.
10) Oklahoma - Rate of 4.5% consists of 3.25% excise tax and 1.25% sales tax. Oklahoma does
not grant credit for sales tax paid to Pennsylvania on motor vehicles.
11) South Carolina - Retail sales of motor vehicles are exempt from sales tax and subject to the
Infrastructure Maintenance Fee as of July 1, 2017.
12) South Dakota - Imposes an excise tax on the purchase price of motor vehicles. South Dakota
does not grant credit for sales tax paid to Pennsylvania on motor vehicles. Sales tax rate
decreased from 4.5% to 4.2% as of July 1, 2023.
13) West Virginia - Does not grant credit for sales tax paid to Pennsylvania on motor vehicles.
