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. 1324
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1183
Session of
2025
INTRODUCED BY ORTITAY, KHAN, REICHARD, GILLEN, STEELE, CIRESI,
DEASY, SHUSTERMAN AND GREEN, APRIL 9, 2025
REFERRED TO COMMITTEE ON FINANCE, APRIL 9, 2025
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in sales and use tax, further providing for
exclusions from tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a paragraph to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(77) Fees charged by a nonprofit corporation for the
adoption of a pet that meets all of the following:
(i) The nonprofit corporation is a releasing agency, as
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
defined in section 901-A of the act of December 7, 1982
(P.L.784, No.225), known as the "Dog Law."
(ii) The nonprofit corporation does not collect fees charged
for the adoption of an animal that exceed the expenses incurred
by the nonprofit corporation for the care provided to the
animal.
Section 2. This act shall take effect in 60 days.
20250HB1183PN1324 - 2 -
1
2
3
4
5
6
7