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. 641
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 636
Session of
2025
INTRODUCED BY BROOKS, ROBINSON, STEFANO, TARTAGLIONE AND COSTA,
APRIL 14, 2025
REFERRED TO FINANCE, APRIL 14, 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 products or services for a guide
dog, hearing dog or service dog. The following apply:
(i) The sale or use under this clause must involve a
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transaction with:
(A) an individual with a disability or a person acting on
behalf of an individual with a disability; or
(B) a person caring for the guide dog, hearing dog or
service dog.
(ii) The products or services for a guide dog, hearing dog
or service dog under this clause shall include the following:
(A) Veterinary services and diagnostic procedures.
(B) Prescription and nonprescription drugs and
pharmaceuticals.
(C) Items involving feed and care, including:
(I) Beds, linens, blankets and pillows specifically designed
and manufactured for use by a dog.
(II) Dog collars and leads.
(III) Dog harnesses.
(IV) Dog waste disposal supplies and equipment.
(V) Grooming articles specifically designed for use on
domestic dogs.
(VI) Flea and tick medications.
(VII) Travel kennels or cages.
(VIII) Dog food, including treats.
(IX) Vitamin supplements.
(D) Services involving maintenance and care, including:
(I) Boarding services.
(II) Dental services.
(III) Grooming services.
(iii) The department shall develop any necessary forms, to
be provided to the department by a seller or provider of
products or services under this clause, verifying that the sale
or use of the products or services involves:
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(A) A guide dog, hearing dog or service dog.
(B) Either of the following:
(I) An individual with a disability or a person acting on
behalf of an individual with a disability.
(II) A person caring for the guide dog, hearing dog or
service dog.
(iv) For the purposes of this clause, the following terms or
phrases shall have the following meanings:
(A) "Guide dog" means a dog that is trained and used to aid
an individual who is blind or visually impaired. The term
includes a dog that is in training to become a guide dog.
(B) "Hearing dog" means a dog that is trained and used to
aid an individual who is deaf or hearing impaired. The term
includes a dog that is in training to become a hearing dog.
(C) "Individual with a disability" means an individual who
has a physical or medical impairment resulting from an
anatomical, physiological or neurological condition that
prevents the exercise of a normal bodily function or that is
demonstrable by medically accepted clinical or laboratory
diagnostic techniques.
(D) "Service dog" means a dog that is trained and used to
aid an individual who has a physical impairment that is
permanent and severely limits the mobility of the individual, or
who is unable to move about without the use of a wheelchair or
without the aid of a prosthetic device. The term includes a dog
that is in training to become a service dog.
Section 2. This act shall take effect in 60 days.
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