Card show sales tax in Pennsylvania
Trading cards are taxable at Pennsylvania card shows. The state rate is 6%, local taxes come on top, and you need to be registered before you sell. Details as published by the state, checked 2026-10-17.
| Sales | $2,500.00 |
|---|---|
| Taxable sales | $2,500.00 |
| Sales tax to remit | $150.00 |
Collect this from buyers on top of your prices, or it comes out of your margin. Base rate from the state revenue department, checked 17 Oct 2026.
Notes on the sources. The Transient Vendor Certificate fee and filing frequency (or any event-only return) are not stated. The isolated-sale and flea market FAQ points come from search excerpts of DOR Answer Center and PA Code pages.
Pennsylvania rules for card-show vendors
- Rate
- The state rate is 6%, plus 1% in Allegheny County (Pittsburgh) and 2% in Philadelphia. The rest of the state is 6%. Some municipalities also require their own mercantile or business privilege licenses.
- What you need
- Pennsylvania Sales, Use and Hotel Occupancy Tax License. Out-of-state sole proprietors and partnerships with no permanent PA location use the Transient Vendor Certificate.
- Cost
- Not stated on the PA DOR page read.
- How to get it
- Transient vendors must notify DOR in writing of the dates and locations, or register through myPATH, at least 30 days before entering PA to do business.
- The organizer
- Anyone who rents or grants show space for selling taxable items needs a Promoter License, registered at least 30 days before the first show and renewed every year in myPATH. Promoters have no filing obligation with DOR. A municipal source says promoters can lose their license if vendors do not comply.
- Filing and paying
- Returns must be filed for each period, whether or not taxable sales occur, through myPATH or TeleFile.
- Occasional sellers
- Isolated sales are exempt only for infrequent sales by someone not in the business. Under 61 Pa. Code 32.4(b)(8), a sale on the same premises in competition with vendors who must collect tax is not an isolated sale. DOR's FAQ says taking taxable items to a flea market requires a license.
- Trades
- Not researched.
- Are cards taxable?
- Taxable as tangible personal property. No exemption found.
Keeping the numbers straight
Add the show in the Shows tab of the ledger with the venue's combined rate and tie each sale to it. The card-show sales tax log then shows taxable sales, the tax you owe at the rate, the tax you actually collected and the gap, so the return is a copy job. If you priced cards with tax included, tick that box and the tax is backed out of each sale.
General rules that apply in every state, like resale certificates and tax-inclusive pricing, are in the card show sales tax guide. For trades, see record-keeping for card trades.
Figures checked against the sources below on . Calculators and checklists, not tax advice.
Frequently asked questions
Do I need a permit to sell cards at a card show in Pennsylvania?
Pennsylvania Sales, Use and Hotel Occupancy Tax License. Transient vendors must notify DOR in writing of the dates and locations, or register through myPATH, at least 30 days before entering PA to do business.
What sales tax rate applies at a Pennsylvania card show?
The statewide rate is 6%. plus 1% in Allegheny County (Pittsburgh) and 2% in Philadelphia. Use the combined rate for the venue's address.
Are trading cards taxable in Pennsylvania?
Taxable as tangible personal property. No exemption found. Sales to a dealer who gives you a valid resale certificate are the usual exception.
How do I file sales tax after a Pennsylvania show?
Returns must be filed for each period, whether or not taxable sales occur, through myPATH or TeleFile.
Sources
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