Pennsylvania Considers Face Masks to be Exempt Clothing

Daniel Kostrzewa
November 9, 2020

On October 29, 2020, Pennsylvania updated its guidance to indicate that both cloth and disposable face masks are clothing and therefore exempt from sales tax.

According to Pennsylvania, “face masks (cloth and disposable) are exempt from Pennsylvania sales tax. Prior to the COVID-19 pandemic, masks sold at retail were typically subject to Pennsylvania sales tax. However, masks (both cloth and disposable) could now be considered everyday wear/clothing as they are part of the normal attire. Generally speaking, clothing is not subject to Pennsylvania sales tax.”

To view Pennsylvania’s updated guidance, please click here.

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.


Daniel Kostrzewa

Daniel Kostrzewa is a Regulatory Counsel at Sovos. Within Sovos’ Regulatory Analysis function, Daniel focuses on domestic sales tax issues. Prior to joining Sovos in 2018, he worked as an attorney in Boston. Daniel received his B.A. in Economics from Boston College and J.D. from Boston College Law School. He is a member of the Massachusetts Bar.
Share This Post