HB 2453
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 certain items during a specific period. Specifically, it exempts the sale or use of fireworks, sparklers, and grills from sales tax during a six-month ‘exclusion period’ following the law’s enactment. The Department of Revenue will provide guidance on the implementation of this exclusion.
Key provisions
- Exempts the sale and use of fireworks, sparklers, and grills from sales tax.
- The exemption applies to individual purchasers for nonbusiness use.
- The exclusion period is six months following the law’s effective date.
- The Department of Revenue will publish guidelines for implementation.
- Specific definitions are provided for ‘firework,’ ‘sparkler,’ and ‘grill’ to ensure consistent application.
- A ‘purchaser’ is defined as an individual paying with cash or credit during the exclusion period.
- The law references Consumer Products Safety Commission regulations and American Pyrotechnics Association Standards.
Who is affected
- Consumers purchasing fireworks, sparklers, and grills.
- Retailers selling fireworks, sparklers, and grills.
- The Pennsylvania Department of Revenue.
Notable changes
- Creates a temporary sales tax exclusion for specific consumer goods.
- Defines key terms related to the excluded items.
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