HB 2470
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 Reform Code of 1971 to create an annual sales tax exclusion period for specific items during the six months following the bill’s effective date. Specifically, it exempts the sale or use of Halloween costumes, decorations, pumpkins, and related accessories from sales tax for individual purchasers not using the items for business purposes. The Department of Revenue will maintain a list of exempt items on its website and may provide additional guidance.
Key provisions
- Creates a six-month exclusion period for sales tax.
- Exempts Halloween costumes, decorations, and pumpkins from sales tax.
- The exemption applies to individual purchasers for nonbusiness use.
- The Department of Revenue will maintain a list of exempt items.
- The Department may issue guidance expanding the list of exempt items.
Who is affected
- Consumers
- Retailers selling Halloween items
- The Department of Revenue
Notable changes
- Adds a specific exemption for Halloween-related items during a defined period.
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