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 legislation adds a new sales‑use tax exclusion for the retail sale or use of cribs, crib mattresses and strollers bought by an individual for personal, non‑business use. The exemption lasts for the six months after the law takes effect, and the Department of Revenue must post online guidance on how it works. The goal is to lower the cost of essential infant and toddler gear for families.

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

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