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‑use tax exclusion for soccer cleats, gloves, balls and related accessories bought by individuals for personal use. The exemption lasts for the first six months after the law becomes effective, and the Department of Revenue must post guidance online. It applies only to non‑business purchases.

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

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