According to Pennsylvania tax rules, almost all goods and services are subject to sales tax, including gift cards. Some exceptions are that if a gift card purchase is used to purchase tax-exempt items or services (e.g., some medical equipment and pharmaceuticals, and some items used for agricultural and industrial purposes), it may not be subject to sales tax. Additionally, if the gift card purchases are themselves considered merchandise, they are subject to sales tax.
The rate of this tax depends on the place of purchase and the type of gift card purchased, and is generally 6 percent. Therefore, when purchasing gift cards in Pennsylvania, you need to be aware of whether or not sales tax is required and calculate the price to avoid unnecessary hassles and costs due to tax issues.