HB 2458
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 temporarily exclude certain office supplies from sales tax. Specifically, it defines ‘office supplies’ as items like writing materials, pens, and paper, and applies this exclusion to sales made to individuals for non-business use during a six-month period following the law’s enactment. The Department of Revenue will maintain a public list of exempt items.
Key provisions
- Excludes sales of office supplies (writing materials, paper, pens, etc.) from sales tax.
- The exclusion applies to purchases made by individuals for non-business use.
- The exclusion period is six months following the law’s effective date.
- The Department of Revenue will publish a list of exempt items on its website.
- The definition of ‘purchaser’ includes individuals paying with cash or credit during the exclusion period.
Who is affected
- Consumers purchasing office supplies
- Retailers selling office supplies
- The Pennsylvania Department of Revenue
Notable changes
- Creates a temporary exemption for office supplies from sales tax.
- Defines the scope of ‘office supplies’ for the purpose of this exemption.
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