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PA SB875

PA SB875
In sales and use tax, further providing for exclusions from tax.


summary

Introduced
10/07/2019
In Committee
06/29/2020
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

2019-2020 Regular Session

Bill Summary

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.

AI Summary

This bill amends the Tax Reform Code of 1971 to provide an exemption from the Pennsylvania sales and use tax for the purchase of accessory equipment, communications equipment, and protective equipment by paid or volunteer firefighters using their own personal funds. The exemption applies when the firefighter provides identification showing their status at the time of purchase, but does not apply if the equipment is paid for by the firefighter's fire company or another entity. The bill defines the key terms "accessory equipment," "communications equipment," and "protective equipment" to clarify the scope of the exemption.

Committee Categories

Budget and Finance

Sponsors (25)

Last Action

Re-referred to APPROPRIATIONS (on 06/29/2020)

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