HB 2489 — 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.     3365

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 2489
                                               Session of
                                                 2026

     INTRODUCED BY RASEL, MARCELL, OLSOMMER, SMITH, M. MACKENZIE AND
        ROWE, MAY 6, 2026

     REFERRED TO COMMITTEE ON FINANCE, MAY 6, 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 clauses 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 ceiling fans, box fans,
21   fan mounting kits and other accessories during the exclusion
22   period to a purchaser for nonbusiness use. The department shall
 1   publish a notice on its publicly accessible Internet website of
 2   all items exempt from sales tax for the duration of the
 3   exclusion period and information to give guidance to the public
 4   on the implementation of the exclusion under this clause. For
 5   the purposes of this clause:
 6      "Exclusion period" means the six months immediately following
 7   the effective date of this clause.
 8      "Purchaser" means an individual who places an order and pays
 9   the purchase price by cash or credit during the exclusion period
10   even if delivery takes place after the exclusion period.
11      (78)   The sale at retail or use of paper or plastic plates,
12   eating utensils, cups and napkins designed for single use during
13   the exclusion period to a purchaser for nonbusiness use. The
14   department shall publish a notice on its publicly accessible
15   Internet website of all items exempt from sales tax for the
16   duration of the exclusion period and information to give
17   guidance to the public on the implementation of the exclusion
18   under this clause. For the purposes of this clause:
19      "Exclusion period" means the six months immediately following
20   the effective date of this clause.
21      "Purchaser" means an individual who places an order and pays
22   the purchase price by cash or credit during the exclusion period
23   even if delivery takes place after the exclusion period.
24      (79)   The sale at retail or use of swimsuits, sunscreen,
25   sunglasses and other accessories during the exclusion period to
26   a purchaser for nonbusiness use. The department shall post on
27   its publicly accessible Internet website a list of all items
28   exempt from sales tax for the duration of the exclusion period.
29   The department shall publish a notice on its publicly accessible
30   Internet website to give guidance on the implementation of the

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1   exclusion under this clause. For the purposes of this clause:
2      "Exclusion period" means the six months immediately following
3   the effective date of this clause.
4      "Purchaser" means an individual who places an order and pays
5   the purchase price by cash or credit during the exclusion period
6   even if delivery takes place after the exclusion period.
7      Section 2.   This act shall take effect July 1, 2026, or
8   immediately, whichever is later.




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