HB 2457
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 an exclusion from sales tax for certain tools purchased by individuals for nonbusiness use. During a six-month period following the law’s enactment, individuals buying tools for home or auto repair or similar activities will not be subject to sales tax, provided they pay with cash or credit. The Department of Revenue will publish guidance on the implementation of this exclusion.
Key provisions
- Creates a six-month ‘exclusion period’ for tool purchases.
- Excludes sales tax on tools purchased by individuals for nonbusiness use.
- The purchase must be made with cash or credit.
- Tools include handheld and stationary tools for home or auto repair.
- The Department of Revenue will provide guidance on implementation.
Who is affected
- Individuals
- Retailers
- Homeowners
- Auto repair shops
- Pennsylvania residents
Notable changes
- Expands the existing list of sales tax exclusions.
- Introduces a specific exclusion for tools purchased for nonbusiness use.
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