Pennsylvania HB 2459: An Act amending the act of April 9, 1929 (P.L.177, No.175), known as The Administrative Code of 1929, providing for emergency COVID-19 provisions.

Bill Text

PRINTER'S NO. 3273
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2459
Session of
2026
INTRODUCED BY MIHALEK, OLSOMMER, ROWE, SMITH, PUGH, STENDER,
MARCELL AND M. MACKENZIE, APRIL 24, 2026
REFERRED TO COMMITTEE ON FINANCE, APRIL 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 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 exercise equipment during
the exclusion period to an individual purchaser for nonbusiness
purposes. The department shall publish a notice on its publicly
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accessible Internet website to give guidance on the
implementation of the exclusion under this clause. For the
purposes of this clause:
(i) "Exercise equipment" means any apparatus, machine, tool
or wearable item used during physical activity to enhance the
strength, conditioning, flexibility or rehabilitation effects of
exercise.
(ii) "Exclusion period" means the six months immediately
following the effective date of this clause.
(iii) "Purchaser" means an individual who places an order
and pays the purchase price by cash or credit during the
exclusion period even if delivery takes place after the
exclusion period.
Section 2. This act shall take effect July 1, 2026, or
immediately, whichever is later.
20260HB2459PN3273 - 2 -
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