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 temporary exemption from Pennsylvania sales tax for Halloween costumes, decorations, pumpkins and related accessories bought by individuals for personal use. The Department of Revenue must post a list of exempt items online and can issue guidance to expand that list. The exemption runs for six months beginning July 1 2026.

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