This bill amends the Tax Reform Code of 1971 in Pennsylvania, specifically addressing exclusions from sales and use tax. It introduces new provisions that exempt the sale or use of personal computers, tablets, personal digital assistants, peripheral devices, and Internet access devices, along with related service contracts and single-user licensed software, from sales tax if purchased for nonbusiness use during a specified exclusion period. The sales price for these items must not exceed $1,500. Additionally, the bill updates the exclusion period from specific past dates to the first Saturday in August through the third Saturday in August.

Furthermore, the bill establishes a new exclusion for the sale at retail or use of school supplies during the same August exclusion period for nonbusiness purposes. It defines "school supplies" to include a wide range of items such as book bags, writing instruments, and educational materials priced at $50 or less per item. The Department of Revenue is also granted the authority to create regulations that may expand the definitions of "art supplies," "instructional materials," and "school supplies" to include additional similar items.

Statutes/Laws affected:
Printer's No. 1908 (Jun 11, 2025): P.L.6, No.2