HB 2448
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 a sales tax holiday for bicycles, bicycle parts, and bicycle helmets. During a six-month period following the law’s effective date, sales of these items to individual buyers for non-business purposes will be exempt from sales tax. The Department of Revenue will provide guidance on the holiday’s implementation on its website.
Key provisions
- Creates a sales tax exemption for bicycles, bicycle parts, and bicycle helmets.
- The exemption applies to sales to individual buyers for non-business purposes.
- The exemption lasts for six months after the law’s effective date.
- The Department of Revenue will publish guidelines on the holiday’s implementation.
- Defines ‘bicycle’ to include various types, including e-bikes.
- Defines ‘bicycle parts’ as components needed for bicycle maintenance.
- Specifies that a ‘purchaser’ is an individual paying with cash or credit during the exclusion period.
Who is affected
- Consumers purchasing bicycles, bicycle parts, and helmets.
- Retailers selling these items.
- The Department of Revenue
Notable changes
- Adds a specific exemption to the sales tax code for bicycle-related items.
- Establishes a defined period (six months) for the exemption.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsors
David Zimmerman
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