Pennsylvania 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.

Bill Text

PRINTER'S NO. 3446
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2245
Session of
2026
INTRODUCED BY BRIGGS, SHUSTERMAN, FRANKEL, McNEILL, ISAACSON,
VENKAT, CURRY, HANBIDGE, DONAHUE, HOHENSTEIN, GUENST,
SANCHEZ, KINKEAD AND OTTEN, MAY 27, 2026
REFERRED TO COMMITTEE ON JUDICIARY, MAY 27, 2026
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 paragraph 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 a gun safe or gun lock.
For the purposes of this clause, the following terms and phrases
shall have the following meanings:
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"Gun lock" shall have the same meaning as the term "locking
device" as defined in 18 Pa.C.S. § 6142(f) (relating to locking
device for firearms).
"Gun safe" means a self-contained enclosure specifically
designed and manufactured for the purpose of securely storing a
firearm and equipped with a padlock, key lock, combination lock,
keypad, electronic keypad, biometric scanner or similar
mechanism that, when properly locked, prevents unauthorized
access to the firearm. The term does not include a gun cabinet.
Section 2. This act shall take effect in 60 days.
20260HB2245PN3446 - 2 -
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