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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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Overview
This bill amends Pennsylvania’s Tax Reform Code of 1971 to create an exclusion from sales tax for the purchase of soccer equipment, including cleats, gloves, balls, and accessories. This exclusion applies to individual purchasers buying the equipment for non-business use during a six-month period following the law’s enactment. The Department of Revenue will provide guidance on the implementation of this exclusion on its website.
Key provisions
- Creates a sales tax exclusion for soccer cleats, gloves, balls, and accessories.
- The exclusion applies to individual purchasers for non-business use.
- The exclusion period is six months following the law’s effective date.
- The Department of Revenue will publish guidance on the exclusion’s implementation.
- A ‘purchaser’ is defined as an individual paying with cash or credit during the exclusion period, regardless of delivery date.
Who is affected
- Consumers purchasing soccer equipment
- Retailers selling soccer equipment
- The Pennsylvania Department of Revenue
Notable changes
- Adds a specific exclusion to the sales tax code for soccer equipment.
- Defines the terms ‘exclusion period’ and ‘purchaser’ for clarity.
Bill text
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Document of record
- Version
- Pn 3417 Html
- Published
- Not published in the source record
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Sponsors
Official sponsors from legislative records.
9 on record
Primary sponsor
Zachary Mako
Cosponsors
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