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
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 clause to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(77) The sale at retail or use of fireworks, sparklers and
grills during the exclusion period to an individual purchaser
for nonbusiness use. For the purposes of this clause:
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
(i) The department shall publish a notice on its publicly
accessible Internet website to give guidance on the
implementation of the exclusion under this paragraph.
(ii) The following terms or phrases shall have the following
meanings:
(A) "Firework" shall mean any combustible or explosive
composition or any substance or combination of substances which
is intended to produce visible or audible effects by combustion,
is suitable for use by the public, complies with the
construction, performance, composition and labeling requirements
promulgated by the Consumer Products Safety Commission in 16 CFR
(relating to commercial practices) or any successor regulation
adopted by the department and complies with the provisions for
"consumer fireworks" as currently defined in American
Pyrotechnics Association Standard 87-1 or a successor provision
as adopted by the department, the sale, possession and use of
which shall be permitted throughout this Commonwealth.
(B) "Sparkler" shall include devices such as "ground and
hand-held sparkling devices," "novelties" or "toy caps" in
American Pyrotechnics Association Standard 87-1 or a successor
provision as adopted by the department.
(C) "Grill" shall mean any grill that uses natural gas,
propane, charcoal or wood pellets as a primary source of heat.
(D) "Exclusion period" shall mean the six months immediately
following the effective date of this clause.
(E) "Purchaser" means an individual who places an order and
pays the purchase price by cash or credit during the exclusion
period even if delivery takes place after the exclusion period.
Section 2. This act shall take effect July 1, 2026, or
immediately, whichever is later.
20260HB2453PN3268 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30