HB 2453 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax.

PRINTER'S NO.   3268

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 2453
                                               Session of
                                                 2026

     INTRODUCED BY KOZAK, MARCELL, HAMM, SMITH, OLSOMMER, WEAKNECHT,
        ROWE, STENDER AND M. MACKENZIE, APRIL 23, 2026

     REFERRED TO COMMITTEE ON FINANCE, APRIL 27, 2026


                                    AN ACT
 1   Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
 2      act relating to tax reform and State taxation by codifying
 3      and enumerating certain subjects of taxation and imposing
 4      taxes thereon; providing procedures for the payment,
 5      collection, administration and enforcement thereof; providing
 6      for tax credits in certain cases; conferring powers and
 7      imposing duties upon the Department of Revenue, certain
 8      employers, fiduciaries, individuals, persons, corporations
 9      and other entities; prescribing crimes, offenses and
10      penalties," in sales and use tax, further providing for
11      exclusions from tax.
12      The General Assembly of the Commonwealth of Pennsylvania
13   hereby enacts as follows:
14      Section 1.    Section 204 of the act of March 4, 1971 (P.L.6,
15   No.2), known as the Tax Reform Code of 1971, is amended by
16   adding a clause to read:
17      Section 204.    Exclusions from Tax.--The tax imposed by
18   section 202 shall not be imposed upon any of the following:
19      * * *
20      (77)    The sale at retail or use of fireworks, sparklers and
21   grills during the exclusion period to an individual purchaser
22   for nonbusiness use. For the purposes of this clause:
 1      (i)    The department shall publish a notice on its publicly
 2   accessible Internet website to give guidance on the
 3   implementation of the exclusion under this paragraph.
 4      (ii)     The following terms or phrases shall have the following
 5   meanings:
 6      (A)    "Firework" shall mean any combustible or explosive
 7   composition or any substance or combination of substances which
 8   is intended to produce visible or audible effects by combustion,
 9   is suitable for use by the public, complies with the
10   construction, performance, composition and labeling requirements
11   promulgated by the Consumer Products Safety Commission in 16 CFR
12   (relating to commercial practices) or any successor regulation
13   adopted by the department and complies with the provisions for
14   "consumer fireworks" as currently defined in American
15   Pyrotechnics Association Standard 87-1 or a successor provision
16   as adopted by the department, the sale, possession and use of
17   which shall be permitted throughout this Commonwealth.
18      (B)    "Sparkler" shall include devices such as "ground and
19   hand-held sparkling devices," "novelties" or "toy caps" in
20   American Pyrotechnics Association Standard 87-1 or a successor
21   provision as adopted by the department.
22      (C)    "Grill" shall mean any grill that uses natural gas,
23   propane, charcoal or wood pellets as a primary source of heat.
24      (D)    "Exclusion period" shall mean the six months immediately
25   following the effective date of this clause.
26      (E)    "Purchaser" means an individual who places an order and
27   pays the purchase price by cash or credit during the exclusion
28   period even if delivery takes place after the exclusion period.
29      Section 2.    This act shall take effect July 1, 2026, or
30   immediately, whichever is later.

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