Who needs a Pennsylvania business tax registration (sales tax license, employer withholding) in Pennsylvania?

Issued by Pennsylvania Department of Revenue (myPATH), at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Pennsylvania

The Pennsylvania table lists this for every kind of business.

Register online before the first sale; the sales tax license arrives by mail in about 7 to 10 business days and must be posted. Add employer withholding in the same registration once you have employees. Philadelphia and Allegheny County add a local sales tax collected on the same return.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Pennsylvania Department of Revenue (myPATH).

Sources and dates

Department of Revenue myPATH business tax registration pages (the service that replaced form PA-100 in 2022). Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.