Budget & Taxes (Sales Tax)

in committee · Pennsylvania · House Jan 16, 2025

HB 184: 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.

HB 184 amends Pennsylvania's Tax Reform Code of 1971 to exempt books sold at retail by public libraries from state sales tax. This policy change directly affects public libraries across Pennsylvania, removing a sales tax burden on book sales to patrons. The bill adds a new exclusion (section 204(77)) to the tax code, specifying that sales of books by public libraries are not subject to the state's sales tax. The provision takes effect 60 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts public library book sales from state sales tax, reducing tax burden on public services. Direct tax policy change aligning with tax relief indicators.95% confidence

Sub-Topics Sales Tax

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in committee · Pennsylvania · House Jan 16, 2025

HB 185: 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.

HB 185 adds a temporary sales and use tax exemption in Pennsylvania for Energy Star and WaterSense products sold or used during a specific annual period. The exemption applies to products certified by the EPA for energy efficiency (Energy Star) or water efficiency (WaterSense) during the week of April 22-29 each year, starting in 2025. This directly affects retailers selling these products and consumers purchasing them during that week, as they would not pay state sales tax on qualifying items. The change modifies the Tax Reform Code of 1971 to exclude these products from taxation during this designated timeframe. The bill takes effect 60 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides temporary sales tax exemption for energy-efficient products, offering direct tax relief to consumers during designated period, aligning with tax relief indicators.95% confidence ✓ EnergySupports EnergyBill promotes energy efficiency by exempting sales tax on EPA-certified Energy Star products during annual window, directly incentivizing consumer adoption of efficient technologies.95% confidence ✓ EnvironmentSupports EnvironmentTax exemption for EPA-certified energy/water efficiency products (Energy Star, WaterSense) promotes conservation and reduces resource use, directly supporting environmental protection.90% confidence

Sub-Topics Procurement Sales Tax Tax Incentives Energy Efficiency

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in committee · Pennsylvania · House Jan 10, 2025

HB 47: 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.

HB 47 amends Pennsylvania's Tax Reform Code to exclude at-home medical tests from sales tax. The bill specifically adds a new tax exclusion (Section 204(77)) covering tests done at home for diagnosing, treating, or monitoring diseases - such as pregnancy tests or test kits. This directly affects consumers purchasing these medical products, making them tax-free. The provision takes effect 60 days after enactment, removing sales tax liability for qualifying at-home medical tests.

Topics ✓ Budget & TaxesSupports Budget & TaxesExcludes at-home medical tests from sales tax, providing direct tax relief for consumers purchasing essential health products.95% confidence ✓ HealthcareSupports HealthcareExcludes at-home medical tests from sales tax, reducing costs for consumers and improving access to essential healthcare products like pregnancy and glucose monitors.95% confidence

Sub-Topics Procurement Sales Tax

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in committee · Pennsylvania · House Jan 23, 2025

HB 315: 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 discount.

HB 315 amends Pennsylvania's sales tax discount rules to provide clearer, tiered incentives for businesses that file and pay taxes promptly. It replaces the previous discount structure with a new system offering fixed per-return discounts: $25 for monthly filers, $75 for quarterly filers, and $150 for semiannual filers. Additionally, it adds a revenue-based discount: 1% on the first $1 million of taxable sales, plus 0.25% on amounts above that threshold. This bill directly affects businesses required to file and pay sales tax in Pennsylvania, making prompt payment more financially beneficial through these specific, predictable discount tiers.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax discounts for prompt business filers, promoting compliance and fiscal efficiency under tax code amendments.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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in committee · Pennsylvania · House Jan 23, 2025

HB 303: 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.

HB 303 amends Pennsylvania's sales tax code to exclude construction materials and services purchased by contractors for affordable housing projects from state sales tax. It directly affects construction contractors working on housing defined as "affordable" under existing law (section 1902-A), covering projects involving construction, remodeling, repair, or maintenance. The bill adds a new tax exclusion (section 204(77)) to the 1971 Tax Reform Code, removing sales tax liability for these specific materials and services. This policy change takes effect 60 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief by excluding affordable housing construction materials/services from sales tax, reducing costs for contractors and supporting affordable housing development, a public service.95% confidence ✓ HousingSupports HousingExcludes sales tax on construction materials/services for affordable housing projects, reducing development costs and advancing affordability under PA law.95% confidence

Sub-Topics Sales Tax Affordable Housing Housing Finance Property Taxes

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in committee · Pennsylvania · Senate Mar 31, 2025

SB 473: 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 discount.

SB 473 amends Pennsylvania's 1971 Tax Reform Code to adjust discounts for businesses that pay sales and use tax on time. It directly affects businesses filing sales tax returns (monthly, quarterly, or semiannually) by offering two discount options: a flat fee per return ($25, $75, or $150 based on filing frequency) plus a percentage discount (1% on the first $1 million of taxable revenue, then 0.25% on amounts over $1 million). The bill replaces the previous discount structure with these specific, tiered provisions to incentivize prompt tax payments. The changes take effect 60 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax discounts to businesses for timely filing, reducing tax burden under the Tax Reform Code.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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in committee · Pennsylvania · House Apr 30, 2025

HB 1355: 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 discount.

HB 1355 would increase tax discounts for businesses that file and pay Pennsylvania sales tax on time. Currently, businesses receive $25 for monthly filings, $75 for quarterly filings, and $150 for semiannual filings. The bill would double these amounts to $50, $150, and $300 per return, respectively. This change directly affects businesses required to collect and remit sales tax under Pennsylvania’s Tax Reform Code.

Topics ✓ Budget & TaxesSupports Budget & TaxesDoubles tax discounts for timely filers, providing business tax relief under PA's Tax Reform Code, directly advancing fiscal responsibility for businesses.95% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Pennsylvania · Senate Mar 27, 2025

SB 530: 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.

SB 530 amends Pennsylvania's sales tax code to exclude certain equipment purchases from tax when bought personally by firefighters. It specifically covers accessory, communications, and protective equipment (like helmets, turnout gear, and respirators) purchased with personal funds by paid/volunteer firefighters or special fire police members who show valid ID proving their status. The exclusion applies only if the fire company or unit doesn't cover the cost; if the employer pays, the tax still applies. This change directly affects individual firefighters buying required gear personally, not fire departments or other entities. The bill takes effect 60 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides targeted tax exclusion for firefighters' personal equipment purchases, reducing sales tax burden as a form of tax relief.90% confidence

Sub-Topics Sales Tax

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in committee · Pennsylvania · Senate May 22, 2025

SB 773: An Act amending the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, in cigarette sales and licensing, further providing for definitions and providing for presumed cost of doing business by retailer.

SB 773 amends Pennsylvania's cigarette tax rules by establishing a default percentage for retailers' operating costs, directly affecting cigarette sellers. Starting July 2026, this default rate will increase annually - from 9% (2026), to 10% (2027), 11% (2028), and 12% (2029 and beyond). Retailers can use actual lower costs for up to 12 months but must revert to the default rate afterward if they don’t provide proof. The bill changes how retailers calculate taxes on cigarette sales, requiring the new percentages to be applied to the basic cost of cigarettes.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases default cigarette tax rate from 9% (2026) to 12% (2029+), boosting state revenue through higher retailer tax calculations under Fiscal Code amendments.95% confidence

Sub-Topics Sales Tax

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in committee · Pennsylvania · House May 12, 2025

HB 1437: 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.

HB 1437 creates a temporary sales tax exemption in Pennsylvania for specific personal items during an annual window. It excludes clothing accessories, footwear, school supplies, computers/software, and certain bedding items from sales tax when purchased by individuals for nonbusiness use during the first Friday in August through the following Sunday. The Department of Revenue must post a list of qualifying items online by July 10 each year. This policy change directly affects individual consumers shopping for these items during the defined exclusion period.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates temporary sales tax exemption for essential consumer items (clothing, school supplies, computers), providing direct tax relief to individuals during back-to-school season.95% confidence ✓ EducationSupports EducationExempts school supplies and computers/software from sales tax, reducing costs for families purchasing educational items and improving access to learning materials.85% confidence ✓ TechnologySupports TechnologyBill explicitly exempts computers/software from sales tax, making technology more affordable for individual consumers during a specific window, directly supporting technology adoption.80% confidence

Sub-Topics Sales Tax Tax Incentives

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