HB 2494 — 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.   3378

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 2494
                                               Session of
                                                 2026

     INTRODUCED BY TOMLINSON, SMITH, OLSOMMER, PUGH, GAYDOS, MARCELL
        AND ROWE, MAY 6, 2026

     REFERRED TO COMMITTEE ON FINANCE, MAY 7, 2026


                                    AN ACT
 1   Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
 2      act relating to tax reform and State taxation by codifying
 3      and enumerating certain subjects of taxation and imposing
 4      taxes thereon; providing procedures for the payment,
 5      collection, administration and enforcement thereof; providing
 6      for tax credits in certain cases; conferring powers and
 7      imposing duties upon the Department of Revenue, certain
 8      employers, fiduciaries, individuals, persons, corporations
 9      and other entities; prescribing crimes, offenses and
10      penalties," in sales and use tax, further providing for
11      exclusions from tax.
12      The General Assembly of the Commonwealth of Pennsylvania
13   hereby enacts as follows:
14      Section 1.    Section 204 of the act of March 4, 1971 (P.L.6,
15   No.2), known as the Tax Reform Code of 1971, is amended by
16   adding a clause to read:
17      Section 204.    Exclusions from Tax.--The tax imposed by
18   section 202 shall not be imposed upon any of the following:
19      * * *
20      (77)    The sale at retail or use of pet food during the
21   exclusion period by an individual purchaser for nonbusiness use.
22   The following shall apply:
 1      (i)    The department shall publish a notice on its publicly
 2   accessible Internet website to give guidance on the
 3   implementation of the exclusion under this clause.
 4      (ii)   For the purposes of this clause, the following terms or
 5   phrases shall have the following meanings:
 6      "Exclusion period" means the six-month period immediately
 7   following the effective date of this clause.
 8      "Pet food" shall include, but not be limited to, dry food,
 9   wet food, raw food, gently cooked or fresh food and semi-moist
10   food.
11      "Purchaser" means an individual who places an order and pays
12   the purchase price by cash or credit during the exclusion
13   period, even if delivery takes place after the exclusion period.
14      Section 2.   This act shall take effect July 1, 2026, or
15   immediately, whichever is later.




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