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 six‑month exemption from Pennsylvania's sales and use tax for retail sales of bicycles, bicycle parts and helmets when purchased by an individual for personal use. It applies only to non‑business buyers during the period that begins on the law’s effective date. The Department of Revenue must post online guidance on how the exemption works.

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