HB2523

Pennsylvania HB2523 exempts sales and use tax on school supplies, art supplies, and instructional materials priced at $50 or less during a.

Pennsylvania HB2523 amends the state's Tax Reform Code to exclude sales and use tax on certain educational items. Specifically, it exempts school supplies, art supplies, and instructional materials priced at $50 or less from tax during a three-month period each year, starting from July 1, 2026. The bill defines "school supplies" to include items like book bags, pens, pencils, and art supplies to include clay, glazes, paints, and sketch pads. "Instructional materials" include reference books, textbooks, and workbooks.