Pennsylvania HB2538 exempts sales and use tax on gardening items for six months after enactment.
Pennsylvania HB2538 amends the Tax Reform Code of 1971 to exclude sales and use tax on items associated with gardening for six months after the bill's effective date. This exemption applies to individual purchasers for nonbusiness use. The Department of Revenue will provide guidance on the exclusion through its website. The bill takes effect on July 1, 2026, or immediately if earlier.
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