If you purchased items to be used or consumed in Pennsylvania but did not pay Pennsylvania sales tax on that purchase, you may have to pay Pennsylvania Use Tax.
What is the Use Tax rate?
The tax rate is the same as the sales tax: 6 percent state tax, plus an additional1 percent local tax for items purchased or used in Allegheny County and 2 percent local tax for Philadelphia.
Where do I enter this in my account?
To figure your Use Tax percentage, click here.
To enter your Pennsylvania Use Tax within the program, follow the instructions below:
- State Section
- Pennsylvania Return
- Use Tax
For more information regarding Pennsylvania Use Tax, please refer to the instructions for PA-40IN.