HB 2447
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 Reform Code of 1971 to create an exclusion from sales tax for certain firearm safety devices. During a six-month period following the bill’s enactment, the sale of these devices to individuals will be exempt from sales tax. The Department of Revenue will provide guidance on the implementation of this exclusion on its website.
Key provisions
- Creates an exclusion from sales tax for firearm safety devices.
- The exclusion period is six months following the bill’s effective date.
- Defined firearm safety devices include gun vaults, safes, locks, and cable locks.
- A ‘purchaser’ is defined as an individual paying with cash or credit during the exclusion period.
- The Department of Revenue will publish guidance on the exclusion period.
Who is affected
- Shooters
- Retailers selling firearm safety devices
- The Department of Revenue
Notable changes
- Expands the list of items exempt from sales tax related to firearms.
- Establishes a specific timeframe (six months) for the exclusion.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsors
Jacob Banta
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