SB 636 — 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
 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 of products or services for a guide
21   dog, hearing dog or service dog. The following apply:
22      (i)    The sale or use under this clause must involve a
 1   transaction with:
 2      (A)    an individual with a disability or a person acting on
 3   behalf of an individual with a disability; or
 4      (B)    a person caring for the guide dog, hearing dog or
 5   service dog.
 6      (ii)    The products or services for a guide dog, hearing dog
 7   or service dog under this clause shall include the following:
 8      (A)    Veterinary services and diagnostic procedures.
 9      (B)    Prescription and nonprescription drugs and
10   pharmaceuticals.
11      (C)    Items involving feed and care, including:
12      (I)    Beds, linens, blankets and pillows specifically designed
13   and manufactured for use by a dog.
14      (II)    Dog collars and leads.
15      (III)    Dog harnesses.
16      (IV)    Dog waste disposal supplies and equipment.
17      (V)    Grooming articles specifically designed for use on
18   domestic dogs.
19      (VI)    Flea and tick medications.
20      (VII)    Travel kennels or cages.
21      (VIII)    Dog food, including treats.
22      (IX)    Vitamin supplements.
23      (D)    Services involving maintenance and care, including:
24      (I)    Boarding services.
25      (II)    Dental services.
26      (III)    Grooming services.
27      (iii)    The department shall develop any necessary forms, to
28   be provided to the department by a seller or provider of
29   products or services under this clause, verifying that the sale
30   or use of the products or services involves:

20250SB0636PN0641                      - 2 -
 1      (A)    A guide dog, hearing dog or service dog.
 2      (B)    Either of the following:
 3      (I)    An individual with a disability or a person acting on
 4   behalf of an individual with a disability.
 5      (II)    A person caring for the guide dog, hearing dog or
 6   service dog.
 7      (iv)    For the purposes of this clause, the following terms or
 8   phrases shall have the following meanings:
 9      (A)    "Guide dog" means a dog that is trained and used to aid
10   an individual who is blind or visually impaired. The term
11   includes a dog that is in training to become a guide dog.
12      (B)    "Hearing dog" means a dog that is trained and used to
13   aid an individual who is deaf or hearing impaired. The term
14   includes a dog that is in training to become a hearing dog.
15      (C)    "Individual with a disability" means an individual who
16   has a physical or medical impairment resulting from an
17   anatomical, physiological or neurological condition that
18   prevents the exercise of a normal bodily function or that is
19   demonstrable by medically accepted clinical or laboratory
20   diagnostic techniques.
21      (D)    "Service dog" means a dog that is trained and used to
22   aid an individual who has a physical impairment that is
23   permanent and severely limits the mobility of the individual, or
24   who is unable to move about without the use of a wheelchair or
25   without the aid of a prosthetic device. The term includes a dog
26   that is in training to become a service dog.
27      Section 2.    This act shall take effect in 60 days.




20250SB0636PN0641                   - 3 -