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; and, in gross receipts tax, further providing for imposition of tax; and providing for reporting and for transfers.

Source of recordPennsylvania · palegis.usLast synced Sep 4, 2026

Chamber

House

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 laws to provide temporary tax holidays for mobile telecommunications services. Specifically, it excludes revenue from these services from sales and use tax and gross receipts tax for a period of six months following the bill’s enactment. Additionally, the bill requires telephone and mobile telecommunications companies to pass through these tax savings to consumers and imposes penalties for failure to do so. It also adjusts the transfer of funds from the Alternative Fuels Incentive Act.

Key provisions

Excludes mobile telecommunications service revenue from sales and use tax for six months.
Excludes mobile telecommunications service revenue from gross receipts tax for six months.
Requires telephone and mobile telecommunications companies to pass tax savings to consumers.
Establishes penalties for companies that fail to pass through tax savings.
Adjusts the transfer of funds from the Alternative Fuels Incentive Act for the 2026-2027 fiscal year.
Requires companies to report monthly gross receipts from mobile telecommunications services.