HB 2538
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 commonly used in gardening. During a six-month period following the law’s enactment, purchases of tools, seeds, plants, and other gardening supplies will be exempt from sales tax, provided the purchaser pays with cash or credit during that time. The Department of Revenue will provide guidance on the exclusion through its website.
Key provisions
- Creates a sales tax exclusion for gardening items.
- The exclusion period is six months after the law’s effective date.
- Items included in the exclusion are tools, seeds, bulbs, flowers, plants, bushes, and trees.
- Purchases must be made with cash or credit during the exclusion period.
- The Department of Revenue will publish guidance on the exclusion.
- Defines ‘Exclusion Period’ and ‘Items associated with gardening’.
Who is affected
- Consumers purchasing gardening supplies
- Retailers selling gardening supplies
- The Department of Revenue
Notable changes
- Adds a new exclusion to the sales tax code for gardening items.
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