HB 2451
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 create specific exclusions from the sales and use tax. Specifically, it will exempt the retail sale or use of children’s books, toys, and musical instruments when purchased by an individual for non-business purposes during a six-month period following the law’s effective date. The Department of Revenue will publish guidelines on how these exclusions will be implemented.
Key provisions
- Exempts the sale or use of children's books from sales tax.
- Exempts the sale or use of children's toys from sales tax.
- Exempts the sale or use of musical instruments from sales tax.
- The exemptions apply when purchased by an individual for non-business use.
- The exemptions are in effect for six months after the law’s effective date.
- The Department of Revenue must publish guidelines on implementation.
- Defines terms such as ‘children’s books,’ ‘children’s toys,’ and ‘exclusion period’.
Who is affected
- Consumers purchasing children's books, toys, and musical instruments.
- Retailers selling children's books, toys, and musical instruments.
- The Department of Revenue
Notable changes
- Creates a new exclusion from the sales tax for specific children's products.
- Defines key terms related to the exclusion period and eligible purchasers.
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