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 sales‑and‑use‑tax exclusion for dresses, suits, tuxedos, shoes, flowers and related accessories bought for homecoming or prom. The exemption applies only to individual, non‑business purchasers during the first six months after the law takes effect. The Department of Revenue must post online guidance on how to apply the exemption.

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