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Bill > HB582


PA HB582

PA HB582
In sales and use tax, further providing for exclusions from tax.


summary

Introduced
02/12/2025
In Committee
02/12/2025
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 create a new sales and use tax exclusion for firearms and ammunition at the retail level. Specifically, the bill provides detailed definitions for "ammunition" and "firearm" to clarify the scope of the tax exemption. Under this legislation, "ammunition" is defined as bullets, shells, or other ammunition designed for use in a firearm, while a "firearm" is defined as a weapon capable of expelling a projectile by explosive action, or the frame or receiver of such a weapon. By creating this tax exclusion, the bill effectively removes sales tax from retail purchases of firearms and ammunition, which could potentially make these items slightly less expensive for consumers. The bill is set to take effect immediately upon enactment, meaning the tax exemption would apply as soon as the law is signed.

Committee Categories

Budget and Finance

Sponsors (17)

Last Action

Referred to Finance (on 02/12/2025)

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