HB 2523
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 exclusion from sales tax for certain school supplies during a three-month period each year. Specifically, items like art supplies, instructional materials, and general school supplies (such as backpacks and pencils) are exempt from sales tax when purchased by individuals for educational purposes. The Department of Revenue will provide guidance on the implementation of this exclusion.
Key provisions
- Creates an exclusion from sales tax for school supplies.
- The exclusion period is July 1 to September 30 each year, and every three years thereafter.
- Defines ‘school supplies’ to include items like art supplies, instructional materials, and general school necessities.
- Specifies that ‘purchaser’ is defined as an individual paying with cash or credit during the exclusion period.
- Requires the Department of Revenue to publish guidance on the exclusion’s implementation.
- Establishes specific definitions for terms used in the exclusion, such as ‘art supplies,’ ‘exclusion period,’ and ‘instructional materials.’
Who is affected
- Consumers purchasing school supplies
- Retailers selling school supplies
- The Department of Revenue
Notable changes
- Expands the list of items exempt from sales tax during a specific period.
- Establishes a defined exclusion period for school supplies.
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