Pennsylvania HB2453 exempts sales and use tax on fireworks, sparklers, and grills for six months following the bill's enactment.
Pennsylvania HB2453 amends the Tax Reform Code of 1971 to exclude sales and use tax on fireworks, sparklers, and grills for six months following the bill's enactment. The exclusion applies to individual purchasers for nonbusiness use. The bill defines "fireworks" as combustible or explosive compositions intended for public use, complying with Consumer Products Safety Commission regulations. "Sparklers" include devices like ground and hand-held sparkling devices, novelties, or toy caps. "Grill" refers to any grill using natural gas, propane, charcoal, or wood pellets as a primary heat source.
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