Pennsylvania Grocery Tax (2026)

Permitted: Food that is not ready-to-eat (groceries), along with candy and gum, is exempt from the 6% sales tax.

PermittedVerified Jul 18, 2026

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Food that is not ready-to-eat (groceries), along with candy and gum, is exempt from the 6% sales tax. Ready-to-eat/prepared food and food sold by a caterer or eating establishment are taxable.

Official source: pa.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Grocery Tax in states bordering Pennsylvania

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

DelawarePermitted
No state or local sales tax at all, so groceries are never taxed at the register.
Verified Jul 5, 2026 · Source: revenue.delaware.gov · Full Delaware rule →
MarylandPermitted
Grocery/market food sold for off-premises consumption by a substantial grocery or market business is exempt, including snack food. Taxable: prepared or heated food, and items Maryland law does not treat as food — soft drinks, bottled water, candy/confectionery, and alcohol.
Verified Jul 12, 2026 · Source: marylandcomptroller.gov · Full Maryland rule →
New JerseyPermitted
Most food sold as grocery items is exempt from sales tax; candy, soft drinks, and prepared food are taxable.
Verified Jul 16, 2026 · Source: nj.gov · Full New Jersey rule →
New YorkPermitted
Groceries (food and food products sold by food stores) are exempt from sales tax. Exceptions are taxable: heated or prepared ready-to-eat food, sandwiches, carbonated beverages, and candy (Tax Law §1115(a)(1); TB-ST-283).
Verified Jul 17, 2026 · Source: tax.ny.gov · Full New York rule →
OhioPermitted
Groceries (food for off-premises consumption) are exempt from sales tax — the Ohio Constitution (art. XII, §3) bars taxing off-premises food (R.C. 5739.02(B)(2)). Soft drinks, alcohol, and dietary supplements are always taxable, and food eaten on the premises is taxable.
Verified Jul 17, 2026 · Source: tax.ohio.gov · Full Ohio rule →
West VirginiaPermitted
Groceries ('food and food ingredients') are not taxed; prepared food - restaurant food, heated items, and items the seller combines from two or more ingredients - is taxable at the regular 6% rate (plus 1% municipal sales tax where imposed).
Verified Jul 19, 2026 · Source: tax.wv.gov · Full West Virginia rule →

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