PA · 2026 rates · statute-cited
Pennsylvania RV rental
sales tax, every line.
Marketplace facilitator law collects state + local sales tax automatically. Effective combined rate: 7%. Marketplace facilitator law: PickRV collects + remits, you don't file separately.
The rate stack
WORKED EXAMPLE — 5 NIGHTS @ $118/NT
Optional coverage (carrier-quoted at checkout) + cleaning fee + service charge calculated separately. See full trip-cost calculator.
Host side · Pennsylvania
Hosting in Pennsylvania — the legal floor and the practical ceiling
Every PickRV host listing in Pennsylvania signs into these statutory minimums. Numbers below are primary-sourced; statute citations are linked at the bottom of the section.
Income tax on net
3.07% flat
Applied to Schedule E net after maintenance + depreciation + insurance deductions.
Liability insurance floor
$15K / $30K / $5K
Commercial-rental status also requires full collision + comprehensive coverage.
Deposit hold
Up to 30 days after return
68 Pa. C.S. §250.512 (residential security deposit analog)
Sales-tax permit
Required from day one
Pennsylvania requires a Sales Tax License (Form REV-1729) via the Department of Revenue. Philadelphia adds 2% combined local sales tax (8% total); Allegheny County adds 1% (7% total). PA also imposes a 2% Public Transportation Assistance Fund tax on vehicle rentals on top.
Worked example · Pennsylvania host at $48,000 net
Net rental income
$48,000
State income tax
$1,474
After-state
$46,526
Band: Flat 3.07% state income tax. Effective rate 3.07% on Schedule E net (after maintenance, insurance, depreciation, and commission paid to PickRV). Federal tax + self-employment tax apply separately and are not modeled here.
Interactive · Pennsylvania host projection
What your monthly net could look like
Move the sliders to your nightly rate and projected booked nights. The math chain uses real PickRV fees and Pennsylvania's actual income tax band. All numbers are projections, not guarantees.
$60 - $450 range
1 - 28 (default 10 — 60% occupancy on 200 listed days)
Commission
+15% markup
PickRV adds a 15% commission ON TOP of your base, baked into the price renters see — nothing is deducted from your base. Renters also pay a transparent 10% service fee shown before checkout (never a deduction from your payout).
Your gross (base take-home)
$175/night base × 10 nights
$1,750
PickRV commission (added on top — $0 from you)
$0 — the 15% commission is added ON TOP of your base for the renter, never withheld from you
$0
Insurance + maintenance reserve (10%)
Conservative reserve; actual varies by rig age + miles
−$175
Net before state tax
$1,575
Pennsylvania income tax (3.07%)
Flat 3.07% state income tax
−$48
Take-home (after Pennsylvania tax)
≈ $18,320/year before federal + self-employment tax
$1,527
Numbers are projections based on the values you set + the published PickRV fee schedule (PickRV adds a 15% commission on top of your base, baked into the price renters see; renters pay a transparent 10% service fee shown before checkout) + Pennsylvania's 2026 income tax brackets cited above. Federal income tax + self-employment tax (15.3% Social Security + Medicare on Schedule SE) apply on top and are not modeled here. Pre-LLC: zero verified bookings; this is a planning tool, not a revenue commitment. Projections are illustrative, not guarantees — the full set of assumptions is listed above.
What hosts get caught by
PA has the LOWEST flat income tax of any state at 3.07% — unchanged since 2004
Pennsylvania's 3.07% flat tax (Article VIII §1 of the state constitution requires uniform taxation) is the lowest among all states with an income tax. This is a structural advantage for hosts — net after-state retention is higher than 38 other states. Schedule E income flows through at the same flat 3.07%.
Primary source ↗(opens in new tab)PA Public Transportation Assistance Fund (PTAF) adds 2% to every vehicle rental on top of state + local sales tax
72 Pa. Stat. §9301 imposes a 2% PTAF tax on rentals under 30 days. This is in addition to the 6% state + up to 2% local sales tax = 10% combined on a Philadelphia RV rental. Hosts marketing PA rentals must collect both — PTAF is filed separately from the standard Sales Tax return.
Primary source ↗(opens in new tab)Primary sources · 3 citationsShow
- PA Dept of Revenue — Personal Income Tax ↗
Flat 3.07% state income tax. Unchanged since 2004. Constitutionally required uniform rate.
- PA DOR — Sales and Use Tax ↗
State sales tax 6%; Philadelphia adds 2% (8% total), Allegheny adds 1% (7% total). 2% PTAF stacked on vehicle rentals.
- PennDOT — Vehicle Registration Fees ↗
Recreational vehicle registration $45-$250/yr by weight. Commercial scale $150-$1,400/yr by GVWR.
Last verified: 2026-06-04. State law changes at budget cycle (typically Jan 1 / Jul 1). PickRV refreshes this dataset annually. Not legal or tax advice — consult a state-licensed CPA before high-volume operation.
Frequently asked
Do I owe Pennsylvania sales tax on an RV rental?+
Yes. Pennsylvania taxes RV rentals as either tangible-property sales (most states) or accommodation services. The combined effective rate is ~7%. PickRV collects and remits via the marketplace facilitator law, so you don't file separately.
What's the marketplace facilitator law in Pennsylvania?+
Pennsylvania's marketplace facilitator law (effective post-Wayfair) requires platforms like PickRV to collect and remit sales tax on behalf of owners and renters. State Department of Revenue, Marketplace Facilitator Act.
Are there any per-day surcharges on Pennsylvania RV rentals?+
No per-day flat surcharge. Standard sales tax + local option only.
Can I get the tax refunded if I cancel?+
Yes. Per PickRV's cancellation policy (default flexible: full refund up to 48 hours before pickup), the entire tax-inclusive total auto-refunds. Owner-set strict cancellation may retain a portion of subtotal but state-collected tax is generally refunded per each state's rules if booking is voided.
Pennsylvania rules · last verified 2026-05-10
- · Tax: 8.50%
- · Min driver age: 21+ standard, 25+ Class A
- · Gravel roads: Allowed — disclosure required
- · Generator quiet: 22:00-07:00
Ready to roll?
Pennsylvania is waiting.
Flat 15% commission · 48h free cancel. Owners + companies + tour operators all welcome.