Pennsylvania' equine industry is a vital component of our Commonwealth's agricultural economy, supporting thousands of jobs and generating billions of dollars in economic activity each year. Despite horses being recognized as livestock under Pennsylvania law, horse owners and equine businesses are often treated differently than other livestock producers when purchasing feed, bedding and equipment.

Currently, feed purchased for most livestock is exempt from Pennsylvania sales and use tax. However, horse feed generally remains taxable unless the horses are used in commercial racing activities or certain qualifying farming operations. As a result, horse owners, boarding facilities, therapeutic riding centers, youth agricultural programs, and other equine operations are required to pay taxes on a basic agricultural input that is tax-exempt for nearly every other livestock sector.

This creates an inequity within Pennsylvania agriculture and the equine industry. It also places an unnecessary financial burden on an industry that contributes significantly to our economy and rural communities.

My legislation would exempt all horse feed, bedding, supplies from Pennsylvania sales tax.Providing the same sales tax exemption afforded to other livestock is a matter of fairness, consistency, and support for one of the Commonwealth's most important agricultural sectors.

Please join me in co-sponsoring this legislation.