This bill amends the Tax Reform Code of 1971 by adding a new exclusion from sales and use tax for products and services related to guide dogs, hearing dogs, and service dogs. Specifically, it stipulates that the tax will not be imposed on the retail sale of these products and services when the transaction involves either an individual with a disability or a person caring for the dog. The bill outlines a comprehensive list of eligible products and services, including veterinary care, grooming, food, and maintenance services, as well as the necessary verification forms that sellers must provide to the Department of Revenue.

Additionally, the bill defines key terms such as "guide dog," "hearing dog," "service dog," and "individual with a disability" to clarify the scope of the exclusion. This legislative change aims to support individuals with disabilities by reducing the financial burden associated with the care and maintenance of their service animals. The act is set to take effect 60 days after its passage.

Statutes/Laws affected:
Printer's No. 641 (Apr 14, 2025): P.L.6, No.2