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of the Commonwealth of Pennsylvania

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    Sales, Use and Hotel Occupancy Tax

    Taxation of CBD and Hemp Products

    Cannabidiol (CBD)* and hemp products are considered tangible personal property by the Department of Revenue. These products are taxable unless they fall into a sales tax exemption category. The following table shows several examples and explains whether they are subject to sales and use tax. Please note this is not an exhaustive list.

    ExampleTaxable -
    Sales and Use Tax
    Clothing and ShoesNo
    EdibleNo
    GummiesNo
    Hemp DiapersNo
    InhalerNo
    Nasal SprayNo
    Oral DropsNo
    PatchNo
    PillsNo
    Seed MilkNo
    TincturesNo
    Superfood SupplementNo
    Hemp FuelNo
    (may be subject to alternative fuels)
    RopeYes
    CBD/Hemp mixed with beerYes*
    CDB/Hemp to be smoked or vapedYes**
    Hemp Flower for smokingYes**
    Hemp PaperYes
    HempCreteYes
    liquid CBD/Hemp premixed with waterYes*
    Lotions and CreamsYes
    Post Recovery DrinkYes*
    Protein PowderNo
    SoapYes
    SunscreenYes
    Supplement (Pets)Yes

    *Please note, this list is not a representation as to the legality of the products. Under current federal and state law, it is unlawful to sell for human consumption any food, nutritional or dietary supplement, candy, chewing gum or beverage containing CBD as an additive.

    **Also subject to Other Tobacco Products Tax