Pennsylvania: Are groceries taxed?

What the law says

Major items exempt from the tax include food (not ready-to-eat); candy and gum; most clothing;

Sources

• PA Department of Revenue: Sales, Use and Hotel Occupancy Tax Official · pa.gov
• 61 Pa. Code § 31.3 Official · pacodeandbulletin.gov

Confirm with the state

Agency

Pennsylvania Department of Revenue

Website

pa.gov

How bordering states compare

• Delaware No state sales taxDelaware has no sales tax, so groceries are not taxed at the register.
• Maryland Groceries exemptMaryland exempts groceries from its sales tax when sold for home consumption by a store with a substantial grocery business.
• New Jersey Groceries exemptNew Jersey exempts most grocery food from its sales tax; candy, soft drinks and prepared food are taxed.
• New York Groceries exemptNew York exempts most food and food products sold by grocery stores from sales tax.
• Ohio Groceries exemptOhio's sales tax does not apply to food bought to eat off the premises where it was sold.
• West Virginia Groceries exemptWest Virginia's state sales tax on groceries ended after June 30, 2013, under a law that phased it out.