Bill
Bill > HB184
summary
Introduced
01/16/2025
01/16/2025
In Committee
01/16/2025
01/16/2025
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," in sales and use tax, further providing for exclusions from tax.
AI Summary
This bill amends the Tax Reform Code of 1971 to add a new exclusion from sales and use tax, specifically exempting sales of books by public libraries from taxation. By adding clause (77) to Section 204, the legislation ensures that when a public library sells a book, that sale will not be subject to sales tax. This means that if a public library decides to sell books (for example, as part of a fundraiser, to clear out extra inventory, or to dispose of older materials), those book sales will be tax-free. The provision is straightforward and narrow in scope, applying only to books sold directly by public libraries. The bill will go into effect 60 days after its passage, giving libraries and tax authorities time to understand and implement the new tax exemption.
Committee Categories
Budget and Finance
Sponsors (13)
Joe Ciresi (D)*,
Missy Cerrato (D),
Scott Conklin (D),
Bob Freeman (D),
Roni Green (D),
Nancy Guenst (D),
Carol Hill-Evans (D),
Kristine Howard (D),
Shelby Labs (R),
Kristin Marcell (R),
Ed Neilson (D),
Ben Sanchez (D),
Joseph Webster (D),
Last Action
Referred to Finance (on 01/16/2025)
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