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PA SB717

PA SB717
In sales and use tax, further providing for exclusions from tax.


summary

Introduced
05/02/2025
In Committee
05/02/2025
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 modify sales tax exclusions for certain electronic devices and school supplies during a specific period. The bill expands the existing sales tax exemption for personal computers to include tablets and personal digital assistants, and increases the maximum price for tax-exempt electronic devices from an unspecified previous amount to $1,500. The tax exclusion period is now defined as the first Saturday in August to the third Saturday in August, replacing previous specific date ranges. For school supplies, the bill broadens the definitions of "art supplies," "instructional materials," and "school supplies" to include more specific items like paintbrushes, sketch pads, reference maps, globes, and various school-related tools and materials. The tax exemption for school supplies applies to items with a sales price of $50 or less per item, and the bill allows the department to add similar items to these categories through regulations. The changes are designed to provide tax relief for families purchasing electronic devices and school supplies during a designated back-to-school period.

Committee Categories

Budget and Finance

Sponsors (10)

Last Action

Referred to Finance (on 05/02/2025)

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