Pennsylvania HB 1772: 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.

Bill Text

PRINTER'S NO. 2180
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1772
Session of
2025
INTRODUCED BY SHUSTERMAN, GILLEN, HILL-EVANS, ZIMMERMAN,
FREEMAN, OTTEN, CERRATO, CEPEDA-FREYTIZ, SANCHEZ, CIRESI,
KRUPA, FRIEL AND GREEN, JULY 29, 2025
REFERRED TO COMMITTEE ON FINANCE, AUGUST 4, 2025
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in sales and use tax, further providing for
exclusions from tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a clause to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(77) The sale at retail or use of fruit seeds, vegetable
seeds, fruit plants, vegetable plants, fruit trees or other
seeds, plants or trees that can be grown for human consumption.
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Section 2. This act shall take effect in 60 days.
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