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 office supplies bought by individuals for non‑business use are not taxed for a six‑month period after the law takes effect. The Department of Revenue must post an online list of the exempt items. The exemption applies only to purchases paid for with cash or credit during the exclusion period.

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