Budget & Taxes (Sales Tax)

in committee · Pennsylvania · House Apr 29, 2026

HB 2470: 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 exclusions from tax.

This bill would temporarily exempt Halloween costumes, decorations, pumpkins, and related accessories from Pennsylvania sales and use tax. The exemption applies only to individual buyers purchasing these items for personal, non-business use during a six-month period starting when the law takes effect. The Department of Revenue would be required to publish a list of exempt items online and may provide additional guidance on what qualifies. If passed, the tax break would begin on July 1, 2026, or later if the law is enacted after that date.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides temporary tax relief on Halloween items for individual consumers, aligning with fiscal support for personal spending.85% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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in committee · Pennsylvania · House May 13, 2026

HB 2509: 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 exclusions from tax.

This bill proposes a temporary sales tax exemption for personal hygiene products in Pennsylvania, effective for six months starting July 1, 2026. The measure directly affects individual consumers by removing the sales tax on items such as soap, toothpaste, razors, and feminine hygiene products when purchased during the specified period. To implement this change, the Department of Revenue must publish online guidance defining eligible products and clarifying that the tax exclusion applies to the purchase date rather than the delivery date. The legislation amends the existing Tax Reform Code to add these specific exclusions without altering other parts of the tax system.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides temporary sales tax relief on personal hygiene products, reducing the tax burden on individual consumers.85% confidence ✓ HealthcareSupports HealthcareExempting personal hygiene products from sales tax reduces out-of-pocket costs for essential health maintenance items, improving consumer access to basic health care supplies.75% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Pennsylvania · House May 20, 2026

HB 2523: 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 exclusions from tax.

This bill amends Pennsylvania's Tax Reform Code to temporarily exempt specific school supplies from sales tax. The exemption applies only to individual buyers purchasing items for educational purposes during a defined three-month window each year, running from July 1 to September 30. Eligible items include common classroom materials like pens, notebooks, and art supplies, provided each item costs $50 or less. The Department of Revenue will be required to publish online guidance to help clarify how the new exclusion will be implemented.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides temporary sales tax exemptions for school supplies, offering fiscal relief to families and supporting education access.85% confidence ✓ EducationSupports EducationBill exempts school supplies from sales tax, reducing costs for individual buyers and supporting educational access.85% confidence

Sub-Topics Procurement Sales Tax

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in committee · Pennsylvania · House May 27, 2026

HB 2539: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in Computer Data Center Equipment Incentive Program, further providing for application for certification, for eligibility requirements relating to Sales and Use Tax Refund Program and for eligibility requirements relating to Sales and Use Tax Exemption Program.

This bill updates Pennsylvania's tax incentives for computer data centers by adding new requirements for owners and operators seeking tax refunds or exemptions. To qualify, facilities must submit detailed applications including investment projections and signed affirmations from authorized executives. Additionally, the legislation mandates that certified data centers obtain an environmental certification, such as LEED Silver or Energy Star, within two years of receiving their initial certification.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill strengthens the state's fiscal management by adding eligibility requirements and environmental standards to tax incentive programs, promoting responsible use of tax exemptions.85% confidence ✓ EnergySupports EnergyBill mandates environmental certifications like Energy Star for data centers, directly promoting energy efficiency.85% confidence ✓ EnvironmentSupports EnvironmentBill mandates environmental certifications like LEED or Energy Star for data centers, promoting green standards.85% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Pennsylvania · House Apr 27, 2026

HB 2451: 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 exclusions from tax.

This bill amends Pennsylvania's Tax Reform Code to temporarily exempt children's books, toys, and musical instruments from sales and use tax. The exemption applies only to individual buyers purchasing these items for personal use during a six-month window starting when the law takes effect. The legislation defines eligible items as those marketed for children aged 12 and under and clarifies that the tax break applies if payment is made within the six-month period, even if delivery occurs later. Additionally, the Department of Revenue will publish online guidance to help consumers understand how to claim this temporary exclusion.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides temporary tax relief on children's items, reducing the tax burden for families and supporting fiscal relief for lower-income households.85% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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in committee · Pennsylvania · House Apr 27, 2026

HB 2454: 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 exclusions from tax.

This Pennsylvania bill creates a temporary tax exemption for the sale and use of flags, flag poles, and related accessories. The exclusion applies only to individual buyers purchasing these items for personal, non-business purposes during a six-month window starting on July 1, 2026. The law defines a purchaser as someone who places an order and pays by cash or credit within that six-month period, even if the item is delivered later. The Department of Revenue will publish online guidance to help the public understand how to claim this exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides a temporary tax exemption for individual buyers, reducing tax burden on personal purchases and offering fiscal relief.85% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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in committee · Pennsylvania · House Jun 8, 2026

HB 2245: 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 exclusions from tax.

This bill amends Pennsylvania's Tax Reform Code to exclude gun safes and gun locks from sales and use taxes. It directly affects retailers selling these security devices and consumers purchasing them for firearm storage. The legislation defines a gun safe as a self-contained enclosure with locking mechanisms that prevent unauthorized access, while explicitly excluding gun cabinets from the tax exemption. The changes will take effect 60 days after the bill is enacted.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief by excluding gun safes and locks from sales tax, reducing the financial burden on consumers.85% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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in committee · Pennsylvania · House May 27, 2026

HB 2538: 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 exclusions from tax.

This bill proposes a temporary sales tax exemption for individuals purchasing gardening supplies in Pennsylvania. It directly affects residents buying items such as tools, seeds, plants, and flowers for personal, non-business use. The exemption applies only during a six-month window starting from the bill's effective date, which is set for July 1, 2026. Purchasers must pay for these items by cash or credit within that six-month period, even if the delivery arrives later. The Department of Revenue will be required to publish online guidance to help consumers understand how to claim this temporary exclusion.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides temporary sales tax exemption for gardening supplies, offering tax relief to residents and reducing the tax burden on personal purchases.85% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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in committee · Pennsylvania · Senate Mar 30, 2026

SB 1246: 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 and for imposition of tax.

This bill proposes adding a 10% sales and use tax on online subscriptions to sexually explicit commercial content in Pennsylvania. It defines taxable content as digital images or videos depicting sexual acts intended for sexual arousal, while excluding material with serious literary, artistic, or educational value. The tax would be collected by vendors at the time of purchase and would require online platforms to register with the state even if they do not have a physical presence in Pennsylvania. The revenue generated would go to the state's General Fund as nonmotor vehicle tax revenue, and the law would take effect on July 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes new sales tax on online subscriptions, increasing state revenue and aligning with fiscal management objectives.90% confidence ✗ TechnologyOpposes TechnologyBill imposes new taxes on online content, restricting digital commerce and potentially limiting access to lawful adult content.85% confidence

Sub-Topics Revenue Sales Tax State Budget

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passed · Pennsylvania · House Jun 11, 2026

HB 2300: 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, providing for mandatory reporting and remittance oversight authority.

This bill requires taxpayers with significant sales tax delinquencies or repeated failure to file returns to use an authorized third-party service provider for reporting and remitting taxes. It directly affects Pennsylvania businesses and individuals who owe more than $5,000 in delinquent sales tax or have three consecutive non-filed returns. The Department of Revenue would cover the service provider costs for the first year, after which the taxpayer pays, and could impose a $10,000 penalty for failing to enroll with an approved provider. The law takes effect 60 days after passage and allows taxpayers to continue using the service provider voluntarily after the mandatory period ends.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill strengthens tax collection by requiring third-party reporting for delinquent taxpayers, improving fiscal accountability and revenue enforcement.85% confidence

Sub-Topics Sales Tax

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