HB 2395
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 and use tax for lumber purchased by individuals for nonbusiness use during a six-month period. The Department of Revenue will provide guidance on the implementation of this exclusion through its website, and the definition of ‘lumber’ is specified to include hardwood and softwood prepared for construction or manufacturing.
Key provisions
- Creates an exclusion from sales and use tax for lumber.
- The exclusion applies to purchases by individuals for nonbusiness use.
- The exclusion period is six months following the law’s effective date.
- ‘Lumber’ is defined as hardwood and softwood prepared for construction or manufacturing.
- The Department of Revenue must publish guidance on the exclusion’s implementation.
- A ‘purchaser’ is defined as an individual paying with cash or credit at the time of purchase.
Who is affected
- Individuals
- Lumber manufacturers
- Retailers selling lumber
- The Department of Revenue
Notable changes
- Expands the list of items exempt from sales tax.
- Introduces a specific exclusion for lumber purchases by individuals.
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