Pennsylvania HB2470 exempts Halloween costumes, decorations, pumpkins, and accessories from sales tax for nonbusiness use during a six-month period.

Pennsylvania HB2470 amends the Tax Reform Code of 1971 to exclude Halloween costumes, decorations, pumpkins, and accessories from sales tax for nonbusiness use during the six months immediately following the effective date of the clause. The Department of Revenue may issue guidance expanding the list of items subject to this exemption. The act will take effect on July 1, 2026, or immediately, whichever is later.

Pennsylvania HB2470 exempts Halloween costumes, decorations, pumpkins, and accessories from sales tax for nonbusiness use during a six-month period.

Pennsylvania HB2470 amends the Tax Reform Code of 1971 to exclude Halloween costumes, decorations, pumpkins, and accessories from sales tax for nonbusiness use during the six months immediately following the effective date of the clause. The Department of Revenue may issue guidance expanding the list of items subject to this exemption. The act will take effect on July 1, 2026, or immediately, whichever is later.