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 sales‑use tax code to exempt, for a limited time, retail purchases of children’s books, toys and musical instruments when bought by private individuals for personal, non‑business use. The Department of Revenue must post online guidance, and the exemption applies only during the six‑month period that begins when the clause takes effect.

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