HB 2509
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 exclude certain personal hygiene products from sales tax. Specifically, items like bar soap, shampoo, and toothpaste are exempt when purchased by individuals for nonbusiness use during a six-month period following the law’s enactment. The Department of Revenue will provide guidance on this exclusion through its website.
Key provisions
- Excludes bar soap, body wash, bath wipes, body lotions, toothbrushes, toothpaste, floss, mouthwash, shampoo, conditioner, scalp treatments, tampons, sanitary pads, liners, feminine wipes, razors, shaving cream, aftershave, face wash, acne treatments, moisturizer, deodorant and antiperspirant from sales tax.
- The exclusion applies when purchased by individuals for nonbusiness use.
- A six-month ‘exclusion period’ begins on the law’s effective date.
- The Department of Revenue will publish guidance on the exclusion’s implementation.
- The definition of ‘personal hygiene product’ is specified.
- The definition of ‘purchaser’ is specified.
- The law amends Section 204 of the Tax Reform Code of 1971.
Who is affected
- Consumers
- Retailers
- The Department of Revenue
Notable changes
- Adds personal hygiene products to the list of items exempt from sales tax for nonbusiness use.
- Establishes a specific exclusion period for the tax exemption.
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