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 purchases of school supplies priced at $50 or less, made by an individual during the July 1‑September 30 period, are not taxed. It defines the eligible items, the time frame, and requires the Department of Revenue to post guidance online. The goal is to lower the cost of back‑to‑school purchases for families.

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

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