Pennsylvania legislation · 2025-2026 Regular Session
Pennsylvania HB2454: 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, April 27, 2026
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, April 27, 2026:
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 flags, flag poles, flag mounting kits and other accessories during the exclusion period to a purchaser for nonbusiness use. The department shall publish a notice on its publicly accessible Internet website 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 …