Pennsylvania HB 2489: 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. 3365
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2489
Session of
2026
INTRODUCED BY RASEL, MARCELL, OLSOMMER, SMITH, M. MACKENZIE AND
ROWE, MAY 6, 2026
REFERRED TO COMMITTEE ON FINANCE, MAY 6, 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 clauses 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 ceiling fans, box fans,
fan mounting kits and other accessories during the exclusion
period to a purchaser for nonbusiness use. The department shall
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publish a notice on its publicly accessible Internet website of
all items exempt from sales tax for the duration of the
exclusion period and information to give guidance to the public
on the implementation of the exclusion under this clause. For
the purposes of this clause:
"Exclusion period" means the six months immediately following
the effective date of this clause.
"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.
(78) The sale at retail or use of paper or plastic plates,
eating utensils, cups and napkins designed for single use during
the exclusion period to a purchaser for nonbusiness use. The
department shall publish a notice on its publicly accessible
Internet website of all items exempt from sales tax for the
duration of the exclusion period and information to give
guidance to the public on the implementation of the exclusion
under this clause. For the purposes of this clause:
"Exclusion period" means the six months immediately following
the effective date of this clause.
"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.
(79) The sale at retail or use of swimsuits, sunscreen,
sunglasses and other accessories during the exclusion period to
a purchaser for nonbusiness use. The department shall post on
its publicly accessible Internet website a list of all items
exempt from sales tax for the duration of the exclusion period.
The department shall publish a notice on its publicly accessible
Internet website to give guidance on the implementation of the
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exclusion under this clause. For the purposes of this clause:
"Exclusion period" means the six months immediately following
the effective date of this clause.
"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.
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