HB 2452
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.
Take action
Record your position on this measure.
Sign in to record your position, submit testimony, or contact your legislator.
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 specific exclusions from the sales and use tax. Specifically, it exempts the sale or use of cribs, crib mattresses, and strollers during a six-month period when purchased by an individual for non-business use. The Department of Revenue will publish guidelines on the implementation of these exclusions on its website.
Key provisions
- Exempts the sale of cribs, crib mattresses, and strollers from sales tax.
- The exemption applies to purchases made by individuals for non-business use.
- A six-month ‘exclusion period’ will be established following the bill’s effective date.
- The Department of Revenue will provide guidance on the exclusions through its website.
- Defines key terms such as ‘crib,’ ‘crib mattress,’ ‘exclusion period,’ and ‘purchaser’ for clarity.
- Purchasers are defined as individuals paying with cash or credit during the exclusion period, regardless of delivery date.
Who is affected
- Consumers purchasing cribs, crib mattresses, and strollers.
- Retailers selling these items.
- The Pennsylvania Department of Revenue.
Notable changes
- Introduces a specific sales tax exclusion for baby products.
- Establishes a defined period for the exclusion.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsors
Arguments in favor
Reasons to support this legislation.
No arguments in favor have been submitted.
Submit yoursArguments opposed
Reasons to oppose this legislation.
No arguments opposed have been submitted.
Submit yours