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 to create an annual sales tax exclusion for exercise equipment. During a six-month period following the bill’s effective date, sales of exercise equipment to individual buyers for non-business purposes will be exempt from sales tax. The Department of Revenue will provide guidance on the exclusion’s implementation through its website.
Key provisions
- Creates a six-month exclusion period for exercise equipment sales.
- Exemption applies to sales to individual purchasers for non-business use.
- The Department of Revenue will publish guidelines for the exclusion.
- ‘Exercise equipment’ is defined as apparatus, machines, tools, or wearable items used for physical activity.
- The exclusion period begins immediately after the bill’s effective date.
- Purchasers are defined as individuals paying with cash or credit during the exclusion period.
Who is affected
- Consumers purchasing exercise equipment
- Retailers selling exercise equipment
- The Department of Revenue
Notable changes
- Adds an exclusion for exercise equipment sales to the existing sales tax code.
Bill text
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Document of record
- Version
- Pn 3273 Html
- Published
- Not published in the source record
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Sponsors
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9 on record
Primary sponsor
Cosponsors
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