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Bill > HB1596


PA HB1596

PA HB1596
In sales and use tax, further providing for exclusions from tax.


summary

Introduced
06/11/2025
In Committee
06/11/2025
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 technology and school supplies. Specifically, the bill expands the existing tax exemption for personal computers to now include tablets and personal digital assistants, and increases the price threshold for tax-exempt technology from an unspecified amount to $1,500. The bill also modifies the tax-free period for purchasing these items from specific dates in 2001 and 2002 to a standardized timeframe of the first to third Saturday in August. Additionally, the bill expands the definition of school supplies eligible for sales tax exemption during the same August period, adding items like paintbrushes, sketch pads, reference maps, globes, and other educational materials, with a per-item price limit of $50. The bill allows the Department of Revenue to create additional regulations to include similar items in the exemption categories. The tax exemptions apply only to individual (non-business) purchases during the specified August period, and the bill takes effect immediately upon passage.

Committee Categories

Budget and Finance

Sponsors (26)

Last Action

Referred to Finance (on 06/11/2025)

bill text


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