HB 2616
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 exemption from sales tax for certain protective equipment purchased by firefighters, volunteer ambulance service personnel, and volunteer rescue service personnel. The exemption applies during a six-month period following the bill’s enactment, and the Department of Revenue will provide guidance on the implementation of this exclusion on its website. Purchases must be made with cash or credit during this period.
Key provisions
- Creates an exemption from sales tax for protective equipment.
- The exemption applies to purchases by firefighters, volunteer ambulance service personnel, and volunteer rescue service personnel.
- The exemption is in effect for six months after the bill’s enactment.
- The Department of Revenue will provide guidance on the exemption’s implementation.
- ‘Protective equipment’ is defined as helmets, turnout coats and pants, boots, eyeshields, gloves, and self-contained respiratory protection units.
- ‘Exclusion period’ is defined as the six months following the bill’s enactment.
- ‘Purchaser’ is defined as an individual paying with cash or credit during the exclusion period.
- The exemption applies to nonbusiness use of the equipment.
Who is affected
- Firefighters
- Volunteer ambulance service personnel
- Volunteer rescue service personnel
- Retailers selling protective equipment
- Taxpayers
Notable changes
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