Pennsylvania compliance at a glance
- Sales tax: 6.00% state rate. State 6%; Allegheny +1%, Philadelphia +2%. Many services exempt.
- Late fees: Up to 1.5% per month. (41 Pa. Cons. Stat. §201) Statutory rate 6%/yr; contract rates allowed in writing.
- Written contracts: Required for jobs over $5,000.
- Prompt-pay law: Pennsylvania Contractor and Subcontractor Payment Act (73 P.S. §501 et seq.). Subs paid within 14 days of GC receiving payment; 1% per month interest if late.
Pennsylvania metros
- Philadelphia6,246,160 residents · 0% combined tax
- Pittsburgh2,422,725 residents · 0% combined tax
- Allentown873,555 residents · 0% combined tax
- Harrisburg606,055 residents · 0% combined tax
- Scranton569,413 residents · 0% combined tax
- Lancaster558,589 residents · 0% combined tax
- York464,640 residents · 0% combined tax
- Reading432,821 residents · 0% combined tax
- Erie267,571 residents · 0% combined tax
- Chambersburg157,854 residents · 0% combined tax
- State College157,795 residents · 0% combined tax
- Lebanon144,252 residents · 0% combined tax
- Johnstown130,668 residents · 0% combined tax
- Altoona120,273 residents · 0% combined tax
- Williamsport112,724 residents · 0% combined tax
- Gettysburg106,748 residents · 0% combined tax