HB 47
An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax.
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill amends Pennsylvania’s tax law to specifically exempt at-home medical tests from sales tax. These tests include pregnancy tests, test kits, and other equipment used for diagnosing, treating, or monitoring medical conditions. The amendment clarifies that these tests can be performed at home. The bill also includes a provision for the law to take effect within 60 days of enactment.
Key provisions
- Exempts at-home medical tests from sales tax.
- Defines ‘at-home medical test’ as tests done at home, including test kits and equipment.
- Includes examples of covered tests, such as pregnancy tests.
- Specifies that the exemption applies to the sale at retail or use of these tests.
Who is affected
- Individuals who purchase at-home medical tests.
- Businesses that sell at-home medical tests.
- The Pennsylvania Department of Revenue
Notable changes
- Adds a specific exclusion to the sales tax for at-home medical tests.
- Provides a clear definition of what constitutes an ‘at-home medical test’.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsors
Benjamin Sanchez
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