Pennsylvania HB901 exempts firefighting equipment from sales and use tax for firefighters using personal funds.
Pennsylvania HB901 amends the Tax Reform Code of 1971 to exclude the sale or use of firefighting equipment from sales and use tax when purchased by a paid or volunteer firefighter using personal money. The bill requires the firefighter to present a department-issued identification card at the time of purchase. The Department of Revenue must issue these cards to certified firefighters and develop application procedures. The exclusion will be listed on sales tax exclusion lists for retailers. The act will take effect 60 days after enactment.
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