HB 2524 — 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.   3417

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 2524
                                               Session of
                                                 2026

     INTRODUCED BY MAKO, LABS, M. MACKENZIE, MARCELL, OLSOMMER, ROWE,
        SMITH, STENDER AND WEAKNECHT, MAY 15, 2026

     REFERRED TO COMMITTEE ON FINANCE, MAY 20, 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 soccer cleats, gloves,
21   balls and other accessories during the exclusion period to an
22   individual purchaser for nonbusiness use. The department shall
 1   publish a notice on its publicly accessible Internet website to
 2   give guidance on the implementation of the exclusion under this
 3   clause. For the purposes of this clause:
 4      (i)    "Exclusion period" means the six months immediately
 5   following the effective date of this clause.
 6      (ii)   "Purchaser" means an individual who places an order and
 7   pays the purchase price by cash or credit during the exclusion
 8   period even if delivery takes place after the exclusion period.
 9      Section 2.   This act shall take effect July 1, 2026, or
10   immediately, whichever is later.




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