This bill amends the Tax Reform Code of 1971 by adding a new exclusion from the sales and use tax for certain tangible personal property purchased for nonbusiness use during a specified exclusion period. The new clause specifies that the tax will not be imposed on the retail sale or use of items such as clothing accessories, footwear, school supplies, computers and related equipment, and various household textiles. The exclusion period is defined as starting at 12:01 a.m. on the first Friday in August and ending at midnight the following Sunday.

Additionally, the bill mandates that the Department of Revenue must post a list of the excluded tangible personal property on its publicly accessible website before July 10 of each year. The definitions of "excluded tangible personal property," "exclusion period," and "purchaser" are also provided to clarify the scope of the exclusion. This act is set to take effect 60 days after its passage.

Statutes/Laws affected:
Printer's No. 1676 (May 12, 2025): P.L.6, No.2