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 a new exemption to Pennsylvania’s sales‑use tax for items like gun safes, lock boxes and trigger locks bought at retail. The exemption only applies during the first six months after the law becomes effective, and the Department of Revenue must post implementation guidance online. It targets consumers buying these safety devices and aims to promote safer firearm storage.

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

Topics

Share