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Senate of Pennsylvania
Session of 2017 - 2018 Regular Session


Posted: December 8, 2016 11:45 AM
From: Senator Guy Reschenthaler
To: All Senate members
Subject: Guide, Hearing, and Service Dogs Tax Exemption
In the near future, I plan on introducing legislation that would add a sales tax exemption for guide, hearing, or service dogs, and the products and services necessary for their care.

Guide, hearing, and service dogs provide a means to independence for a person with a disability, similar to a wheelchair or other adaptive equipment. These dogs allow their owners to more fully engage in their surroundings and contribute as members of their families and communities.

Many people in need of a service dog live on low-income budgets, so they may not have the resources necessary to obtain and care for a service dog. The care of service dogs, from veterinarian appointments to food and equipment, can cost around $1,500 a year. These expenses can deter people with disabilities from purchasing a service dog, preventing them from living a more full and independent life.
Our legislation would make the following products and services exempt from sales tax:
  • Veterinarian services
  • Prescription and nonprescription drugs and pharmaceuticals
  • Items involving feed and care, including, but not limited to:
    • Beds, linens, blankets, pillows, etc., specifically designed and manufactured for use by a dog
    • Dog collars and leads
    • Dog harnesses
    • Dog waste disposal supplies and equipment
    • Grooming articles specifically designed for use on domestic dogs
    • Flea and tick medications
    • Vitamin supplements
    • Dog food, including treats
    • Travel kennels or cages
  • Services to maintain and care for the dog including, but not limited to:
    • Boarding services
    • Dental services
    • Grooming services
This exemption would support people with disabilities and allow them to better provide for the dogs that help them live more independent, fulfilling lives.

Previous co-sponsors of this proposed legislation include: Senators Argall, Eichelberger, Stefano, Greenleaf, Bartolotta, Rafferty, Killion, Schwank, Vulakovich, Hutchinson, Yudichak, Brewster, Aument, and Ward.

I hope you will join me in co-sponsoring this legislation. Please contact my office with any questions at 717-787-5839.

Introduced as SB177