Pennsylvania HB2448 exempts bicycles, bicycle parts, and bicycle helmets from sales and use tax for six months.
Pennsylvania HB2448 amends the Tax Reform Code of 1971 to exclude bicycles, bicycle parts, and bicycle helmets from sales and use tax for six months. Bicycles include standard, handicap, adaptive, and electric varieties. Bicycle parts include tires, chains, and gears. The exclusion applies to individual purchasers for nonbusiness purposes. The Department of Revenue must publish guidance on the website. The act takes effect July 1, 2026, or immediately, whichever is later.
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