Bill Summary – FastDemocracy

                                                       PRINTER'S NO.    641
                     THE GENERAL ASSEMBLY OF PENNSYLVANIA
                        SENATE BILL
                        No. 636
                                               Session of
                                                 2025
     INTRODUCED BY BROOKS, ROBINSON, STEFANO, TARTAGLIONE AND COSTA,
        APRIL 14, 2025
     REFERRED TO FINANCE, APRIL 14, 2025
                                    AN ACT
 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "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 products or services for a guide
 dog, hearing dog or service dog. The following apply:
    (i)    The sale or use under this clause must involve a
 transaction with:
    (A)    an individual with a disability or a person acting on
 behalf of an individual with a disability; or
    (B)    a person caring for the guide dog, hearing dog or
 service dog.
    (ii)    The products or services for a guide dog, hearing dog
 or service dog under this clause shall include the following:
    (A)    Veterinary services and diagnostic procedures.
    (B)    Prescription and nonprescription drugs and
 pharmaceuticals.
    (C)    Items involving feed and care, including:
    (I)    Beds, linens, blankets and pillows specifically designed
 and manufactured for use by a dog.
    (II)    Dog collars and leads.
    (III)    Dog harnesses.
    (IV)    Dog waste disposal supplies and equipment.
    (V)    Grooming articles specifically designed for use on
 domestic dogs.
    (VI)    Flea and tick medications.
    (VII)    Travel kennels or cages.
    (VIII)    Dog food, including treats.
    (IX)    Vitamin supplements.
    (D)    Services involving maintenance and care, including:
    (I)    Boarding services.
    (II)    Dental services.
    (III)    Grooming services.
    (iii)    The department shall develop any necessary forms, to
 be provided to the department by a seller or provider of
 products or services under this clause, verifying that the sale
 or use of the products or services involves:
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    (A)    A guide dog, hearing dog or service dog.
    (B)    Either of the following:
    (I)    An individual with a disability or a person acting on
 behalf of an individual with a disability.
    (II)    A person caring for the guide dog, hearing dog or
 service dog.
    (iv)    For the purposes of this clause, the following terms or
 phrases shall have the following meanings:
    (A)    "Guide dog" means a dog that is trained and used to aid
 an individual who is blind or visually impaired. The term
 includes a dog that is in training to become a guide dog.
    (B)    "Hearing dog" means a dog that is trained and used to
 aid an individual who is deaf or hearing impaired. The term
 includes a dog that is in training to become a hearing dog.
    (C)    "Individual with a disability" means an individual who
 has a physical or medical impairment resulting from an
 anatomical, physiological or neurological condition that
 prevents the exercise of a normal bodily function or that is
 demonstrable by medically accepted clinical or laboratory
 diagnostic techniques.
    (D)    "Service dog" means a dog that is trained and used to
 aid an individual who has a physical impairment that is
 permanent and severely limits the mobility of the individual, or
 who is unable to move about without the use of a wheelchair or
 without the aid of a prosthetic device. The term includes a dog
 that is in training to become a service dog.
    Section 2.    This act shall take effect in 60 days.
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