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 code, so individuals purchasing fireworks, sparklers or grills for non‑business purposes will not pay the tax for the first six months after the law takes effect. The Department of Revenue must post online guidance on how the exemption works. It impacts consumers, retailers and state tax collections.

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