NexusCheck
Pennsylvania economic-nexus threshold
Compiled as of 2026-08-16. This page restates the table row. It is not Pennsylvania’s determination and not tax advice.
- Dollar threshold
- $100,000
- Transaction test
- None in this compilation
- Do marketplace sales count toward the individual seller’s threshold?
- No
- Includable sales basis
- gross
- Measurement period
- previous_calendar_year
- Compilation note
- TaxCloud Jun 7 omitted PA; Sales Tax Institute 2026-08-01 and Avalara list PA as $100,000 sales-only from the outset. Marketplace treated as excluded for the individual seller's threshold per Avalara remote-seller notes; confirm with PA DOR.