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 amends Pennsylvania’s Tax Reform Code to specify which sales to charitable, volunteer firemen’s, nonprofit educational, and religious organizations are exempt from sales tax. It limits exemptions for items used in unrelated business activities or construction projects and sets new criteria for granting and maintaining tax‑exempt status. The changes affect eligible nonprofits, the Department of Revenue, and any sellers of taxable goods or services to those groups.

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