Exempts protective equipment for volunteer emergency service personnel from sales and use tax.
Pennsylvania HB762 amends the Tax Reform Code of 1971 to redefine "volunteer EMS company," "volunteer fire company," and "volunteer rescue company." It exempts the sale or use of protective equipment by members of these volunteer organizations from sales and use tax. This exemption applies to equipment used by volunteer firefighters, ambulance service personnel, or rescue service personnel to protect them from injury while performing their functions. The tax exclusion takes effect on July 1, 2025.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.