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 exercise equipment for non‑business purposes will not pay the tax during a six‑month period after the law takes effect. The Department of Revenue must post online guidance explaining how the exemption works. The exemption applies only to retail sales where the buyer pays cash or credit, even if delivery occurs after the exemption period.

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

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