Pennsylvania legislation · 2025-2026 Regular Session
Pennsylvania HB1596: 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.
Status: In committee, June 11, 2025
What the bill says
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.
From the introduced text, June 11, 2025:
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(58) of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended and the section 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: * * * (58) The sale at retail or use of a personal computer, a tablet, a personal digital assistant, a peripheral device or an Internet access device, or a service contract or single-user licensed software purchased in conjunction with a personal computer, tablet, personal digital assistant, peripheral device or Internet access device, with a sales price of not more than one thousand five hundred dollars ($1,500), during the exclusion period by an individual purchaser for nonbusiness use. The exclusion does not …