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Pennsylvania Sales and Use Tax Credit Chart
Extracted from PDF file 2023-pennsylvania-form-rev-227.pdf, last modified August 2023Sales and Use Tax Credit Chart
REV-227 (LE+) 08-23 PENNSYLVANIA SALES AND USE TAX CREDIT CHART OFFICE OF CHIEF COUNSEL STRAWBERRY SQ, FL 10 327 WALNUT STREET HARRISBURG, PA 17128-1061 STATE STATE SALES TAX RATE (excluding local sales tax rate) ALABAMA ALASKA ARIZONA ARKANSAS CALIFORNIA COLORADO CONNECTICUT DELAWARE DIST. OF COLUMBIA FLORIDA GEORGIA HAWAII IDAHO ILLINOIS INDIANA IOWA KANSAS KENTUCKY LOUISIANA MAINE MARYLAND MASSACHUSETTS MICHIGAN MINNESOTA MISSISSIPPI MISSOURI MONTANA NEBRASKA NEVADA NEW HAMPSHIRE NEW JERSEY NEW MEXICO NEW YORK NORTH CAROLINA NORTH DAKOTA OHIO OKLAHOMA OREGON RHODE ISLAND SOUTH CAROLINA SOUTH DAKOTA TENNESSEE TEXAS UTAH VERMONT VIRGINIA WASHINGTON WEST VIRGINIA WISCONSIN WYOMING 4% NONE 5.6% 6.5% 6% 2.9% 6.35% NONE 6% 6% 4% 4% 6% 6.25% 7% 6% 6.5% 6% 4.45% 5.5% 6% 6.25% 6% 6.875% 7% 4.225% NONE 5.5% 4.6% NONE 6.625% 4.875% 4% 4.75% 5% 5.75% 4.5% NONE 7% 6% 4.2% 7% 6.25% 4.85% 6% 4.3% 6.5% 6% 5% 4% Information updated as of September 14, 2023 Reciprocity Status - Credit allowed against PA sales tax except as noted below (see guidelines). Property Except Vehicles Vehicles NONE NONE NOTES (see next page) 2% NONE NONE NONE 1 2 3 NONE 4 5 6 5% NONE NONE NONE NONE NONE NONE NONE NONE 7 8 9 10 11 12 NONE NONE NONE 13 14 15 4.15% NONE 16 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 Jersey - Rate decreased from 7.0% to 6.625% as of January 1, 2018. 8) 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. 9) New York - Does not grant credit for sales tax paid to Pennsylvania on motor vehicles. 10) North Carolina - Retail sales of motor vehicles are exempt from sales tax. 11) 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. 12) 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. 13) South Carolina - Retail sales of motor vehicles are exempt from sales tax and subject to the Infrastructure Maintenance Fee as of July 1, 2017. 14) 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 June 1, 2023. 15) Utah - Rate increased from 4.70% to 4.85% as of April 1, 2019. 16) West Virginia - Does not grant credit for sales tax paid to Pennsylvania on motor vehicles.
Pennsylvania Sales and Use Tax Credit Chart (REV-227)
More about the Pennsylvania Form REV-227 Sales Tax TY 2023
We last updated the Sales and Use Tax Credit Chart in January 2024, so this is the latest version of Form REV-227, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form REV-227 directly from TaxFormFinder. You can print other Pennsylvania tax forms here.
Other Pennsylvania Sales Tax Forms:
TaxFormFinder has an additional 174 Pennsylvania income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form REV-1220 | Sales Tax Exemption Certificate (Blank) |
| Form REV-1715 | Exempt Organization Declaration of Sales Tax Exemption |
| Form REV-819 | Sales, Use, Hotel Occupancy Tax Returns, Tax Periods and Administrative Due Dates |
| Form REV-956 | Institution of Purely Public Charity Renewal Affidavit |
| Form REV-221 | Sales and Use Tax Rates Table |
View all 175 Pennsylvania Income Tax Forms
Form Sources:
Pennsylvania usually releases forms for the current tax year between January and April. We last updated Pennsylvania Form REV-227 from the Department of Revenue in January 2024.
About the Sales Tax
Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.
Historical Past-Year Versions of Pennsylvania Form REV-227
We have a total of three past-year versions of Form REV-227 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form REV-227
Pennsylvania Sales and Use Tax Credit Chart (REV-227)
2022 Form REV-227
Pennsylvania Sales and Use Tax Credit Chart (REV-227)
2021 Form REV-227
Pennsylvania Sales and Use Tax Credit Chart (REV-227)
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