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.

Summary

The bill temporarily removes Pennsylvania sales/use tax on mobile telecommunications services and sets the gross receipts tax rate for those services to zero for a six‑month period. Telecom providers must report monthly receipts, show the tax reduction on consumer bills, and face civil penalties if they do not. The measure also adjusts a related fuel‑incentive fund transfer and takes effect July 1, 2026.

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

Topics

Share