Pennsylvania legislation · 2025-2026 Regular Session
Pennsylvania HB2509: 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 13, 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 13, 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 of personal hygiene products to a purchaser or nonbusiness use of personal hygiene products by a purchaser, during the exclusion period. The department shall publish guidance on its publicly accessible Internet website on the implementation of the exclusion under this clause. For the purposes of this clause, the following words and phrases shall have the following meanings: "Exclusion period" means the six months immediately following the effective date of this clause. "Personal hygiene product" means bar soap, body wash, …