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. 3396
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2509
Session of
2026
INTRODUCED BY LABS, KUTZ, MARCELL, STENDER, GAYDOS, PUGH,
OLSOMMER, SMITH, METZGAR, ROWE, WEAKNECHT AND CIRESI,
MAY 12, 2026
REFERRED TO COMMITTEE ON FINANCE, MAY 13, 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 of personal hygiene products to a
purchaser or nonbusiness use of personal hygiene products by a
purchaser, during the exclusion period. The department shall
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publish guidance on its publicly accessible Internet website on
the implementation of the exclusion under this clause. For the
purposes of this clause, the following words and phrases shall
have the following meanings:
"Exclusion period" means the six months immediately following
the effective date of this clause.
"Personal hygiene product" means bar soap, body wash, bath
wipes, body lotions, toothbrushes, toothpaste, floss, mouthwash,
shampoo, conditioner, scalp treatments, tampons, sanitary pads,
liners, feminine wipes, razors, shaving cream, aftershave, face
wash, acne treatments, moisturizer, deodorant and
antiperspirant.
"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.
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