An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for definitions.

HB 1503 amends the definitions within Pennsylvania's 1971 Tax Reform Code specifically for sales and use tax rules. It updates how certain terms are defined in the tax code, clarifying what goods or services may be subject to these taxes. This bill directly affects businesses and consumers who purchase or sell items covered under the sales and use tax provisions. The change is procedural, focusing solely on refining definitions without altering tax rates or creating new obligations.