HB 2245
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 specifically exclude sales and use taxes on gun safes and gun locks. It defines ‘gun lock’ and ‘gun safe’ for clarity, ensuring that these items are not subject to sales tax. The changes are made to the Tax Reform Code of 1971.
Key provisions
- Excludes sales of gun safes from sales tax.
- Excludes sales of gun locks from sales tax.
- Defines ‘gun lock’ as a locking device as defined in Pennsylvania law.
- Defines ‘gun safe’ as a self-contained enclosure designed for secure firearm storage.
- The act takes effect 60 days after enactment.
Who is affected
- Retailers selling gun safes and gun locks
- Consumers purchasing gun safes and gun locks
- The Pennsylvania Department of Revenue
Notable changes
- Adds specific exclusions for gun safes and gun locks within the sales tax code.
- Provides definitions for ‘gun lock’ and ‘gun safe’ to ensure consistent application of the exclusion.
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