Bill > HB1772

This bill amends the Tax Reform Code of 1971 to expand the existing sales and use tax exclusion for agricultural seeds and plants. Specifically, the bill broadens the current tax exemption for fruit and vegetable seeds, plants, and trees to include any seeds, plants, or trees that can be grown for human consumption. This means that items like herb seeds, fruit tree saplings, or other edible plant varieties would now be exempt from sales tax, potentially making it more affordable for individuals and farmers to purchase items for growing their own food. The tax exemption aims to support agricultural activities and make gardening and food production more accessible by removing the sales tax barrier on these types of agricultural inputs. The bill will go into effect 60 days after its enactment, providing a short transition period for businesses and consumers to adapt to the new tax exclusion.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=1772