Here are some suggestions for how you might organize your review of the standards publication: 1  Review our 2012 Amplification Overview Tutorial. Please make sure your computer's sound is turned on so you can hear the narration.
6.00%. The Pennsylvania state sales tax rate is 6%, and the average PA sales tax after local surtaxes is 6.34%. Counties and cities in Pennsylvania are allowed to charge an additional local sales tax on top of the regular Pennsylvania state sales tax (such as Philadelphia County, which charges an additional 2%).
IMPORTANT: This return should only be used by individuals and businesses without Pennsylvania sales tax licenses. Sales Tax Return. is not charged by and paid directly to the seller. mail order catalogs and from out-of-state locations are examples of purchases subject to use tax when sales tax is not paid. An additional 1 percent local use tax applies to items purchased or used in Allegheny County; 2 percent local tax applies to items purchased or used in Philadelphia. INSTRUCTIONS FOR COMPLETING THE PA-1 USE TAX RETURN: