Pennsylvania legislation · 2025-2026 Regular Session
Pennsylvania HB2489: 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, May 6, 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, May 6, 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 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 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 …