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 and use tax, so that individuals who purchase tools for non‑business purposes will not be charged tax during a six‑month period after the rule takes effect. It applies only to retail sales where the buyer pays cash or credit, and the Department of Revenue must post guidance online. The measure aims to lower the cost of home and auto repair tools for consumers.

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

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