An Act repealing the act of July 13, 1953 (P.L.377, No.85), known as the Use and Storage Tax Act.

HB 1005 would repeal Pennsylvania's Use and Storage Tax Act of 1953, which imposed a tax on the use and storage of physical goods (like furniture, electronics, or vehicles) within the state. This law required businesses selling such goods to register, collect the tax from customers, and remit it to the state, with the revenue funding public schools. The bill would eliminate this tax obligation for businesses and remove the administrative requirements for collecting and reporting the tax. The repeal directly affects businesses that previously collected this tax and the public school funding mechanism tied to it.