HB 2522
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 items associated with homecoming and prom events. During a six-month ‘exclusion period’ following the law’s effective date, purchases of dresses, suits, shoes, flowers, and other related accessories for non-business use will be exempt from sales tax. The Department of Revenue will provide guidance on implementing this exclusion through a public website.
Key provisions
- Creates an exclusion from sales tax for items associated with homecoming and prom.
- The exclusion period is six months following the law’s effective date.
- Items included in the exclusion are dresses, suits, tuxedos, shoes, flowers, and other accessories.
- The exclusion applies to individual purchasers for non-business use.
- The Department of Revenue will publish guidance on the exclusion period on its website.
Who is affected
- Consumers purchasing homecoming and prom-related items.
- Retailers selling homecoming and prom-related items.
- The Department of Revenue
Notable changes
- Adds a new exclusion to the sales tax laws.
- Specifies the items covered by the exclusion.
- Defines the duration of the exclusion period.
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