HB 2478
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 household cleaning supplies purchased by individuals for nonbusiness use. During a six-month period following the law’s effective date, consumers can purchase items like brooms, mops, and cleaning solutions without paying sales tax. The Department of Revenue will provide guidance on the implementation of this exclusion through its website.
Key provisions
- Creates an exclusion from sales tax for household cleaning supplies.
- The exclusion applies to purchases by individuals for nonbusiness use.
- The exclusion period is six months following the law’s effective date.
- Household cleaning supplies include items like brooms, mops, vacuums, soap, and detergent.
- The Department of Revenue will publish guidance on the exclusion’s implementation.
- A ‘purchaser’ is defined as an individual paying with cash or credit during the exclusion period.
Who is affected
- Pennsylvania residents
- Retailers selling household cleaning supplies
- The Department of Revenue
Notable changes
- Adds a new exclusion to the sales tax code.
- Specifies the types of cleaning supplies included in the exclusion.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Joshua Kail
Cosponsors
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