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HB582 • 2025

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.

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.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
BOROWICZ
Last action
2025-02-12
Official status
Referred to FINANCE, Feb. 12, 2025
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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.

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.

What This Bill Does

  • 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.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-02-12 FINANCE

    Referred to FINANCE, Feb. 12, 2025

Official Summary Text

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.

Current Bill Text

Read the full stored bill text 
PRINTER'S NO. 591
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 582
Session of
2025
INTRODUCED BY BOROWICZ, HAMM, LEADBETER, KAUFFMAN, WARNER,
ZIMMERMAN, ROWE, ANDERSON, ARMANINI, BERNSTINE, GREINER, FINK
AND SMITH, FEBRUARY 12, 2025
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 12, 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 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 firearms and ammunition. For the
purposes of this clause, the following words and phrases shall
have the following meanings:
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"Ammunition" means bullets, shells or other ammunition
designed for use in a firearm.
"Firearm" means a weapon that is designed to or may readily
be converted to expel a projectile by the action of an
explosive, or the frame or receiver of the weapon.
Section 2. This act shall take effect immediately.
20250HB0582PN0591 - 2 -
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