HB 2489
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 sales tax exclusions for certain items. Specifically, it exempts the sale of ceiling fans, box fans, fan mounting kits, paper or plastic plates, eating utensils, cups, and napkins, as well as swimsuits, sunscreen, sunglasses, and related accessories, when purchased by individuals for nonbusiness use. The Department of Revenue is required to publish a list of exempt items on its website and provide guidance to the public on the implementation of these exclusions.
Key provisions
- Exempts the sale of ceiling fans, box fans, and accessories during a six-month period.
- Exempts the sale of single-use plates, utensils, cups, and napkins during a six-month period.
- Exempts the sale of swimsuits, sunscreen, sunglasses, and accessories during a six-month period.
- Requires the Department of Revenue to publish a list of exempt items on its website.
- Defines ‘Exclusion Period’ as six months following the bill’s effective date.
- Defines ‘Purchaser’ as an individual paying by cash or credit during the exclusion period.
- Applies these exclusions to purchases made by individuals for nonbusiness use.
- Specifies the effective date of the changes as July 1, 2026.
Who is affected
- Consumers
- Retailers
- The Department of Revenue
- Businesses selling the excluded items
Notable changes
- Adds specific items to the list of goods exempt from Pennsylvania sales tax.
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