The Pennsylvania economic nexus threshold is $100,000 in revenue measured over the previous 12-month period. Once you cross this threshold, you must register with Pennsylvania, collect Pennsylvania sales tax on all taxable sales, and file regular returns. Marketplace sales through Amazon, Etsy, and similar platforms count toward the $100,000 threshold.
The economic nexus threshold in Pennsylvania is $100,000 in sales revenue during the previous 12-month period. Once you exceed this amount, you are required to register with Pennsylvania and begin collecting sales tax on all taxable sales to Pennsylvania customers.
Pennsylvania uses a rolling previous 12-month period window. This means you look back from the current date — not a fixed calendar year — to determine whether you have crossed $100,000. A rolling window can trigger nexus mid-year, so monitor your cumulative Pennsylvania revenue continuously.
Yes. Pennsylvania includes marketplace sales in its economic nexus threshold calculation. Sales you make through Amazon, Etsy, or other marketplace facilitators count toward the $100,000 threshold alongside your direct-channel sales.
Register online at Pennsylvania's official tax portal: https://www.etides.revenue.pa.gov/. Have your federal EIN, business legal name, mailing address, and anticipated first taxable sale date ready. Most states complete registration instantly and issue a permit number you can use immediately.
Once you meet the Pennsylvania economic nexus threshold, you must register, collect the correct Pennsylvania sales tax rate on all taxable sales, file regular returns (frequency depends on your sales volume — monthly, quarterly, or annually), and remit the collected tax by each due date. Retroactive liability can apply to sales made after you crossed the threshold but before you registered, so acting quickly after exceeding the threshold limits your exposure.