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 for the first six months after it takes effect, individuals buying gardening tools, seeds, plants, and similar items for non‑business use will not pay the tax. The Department of Revenue must post online guidance on how the exemption works. It applies only to purchases paid for with cash or credit during the exemption window, even if delivery occurs later.

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

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