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.

Summary

The bill adds gun safes and gun locks to the list of items not subject to the state’s sales and use tax. It defines “gun lock” as a locking device under 18 Pa.C.S. § 6142(f) and “gun safe” as a self‑contained enclosure designed to securely store firearms, excluding gun cabinets. The change takes effect 60 days after enactment.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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