PRINTER'S NO. 967
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
160
Session of
2023
INTRODUCED BY R. MACKENZIE, KUTZ, KAUFER, HOGAN, GILLEN, ADAMS,
GUENST, KAUFFMAN, M. MACKENZIE, MARCELL, OWLETT, PICKETT AND
STRUZZI, APRIL 24, 2023
REFERRED TO COMMITTEE ON FINANCE, APRIL 24, 2023
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in sales and use tax, further providing for
exclusions from tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding clauses to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(76) The sale at retail or use of a crib or stroller. For
the purposes of this clause, the following terms or phrases
shall have the following meanings:
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
(i) "Crib" shall mean a bed that is designed to provide
sleeping accommodations for an infant to be used in a home, a
child-care facility, a family child-care home or place of public
accommodation affecting commerce.
(ii) "Stroller" shall mean a wheeled vehicle to transport
children, usually from infancy to 36 months old.
(77) The sale at retail or use of books for either of the
following:
(i) the exclusive use of children; or
(ii) by a local library. For the purposes of this clause,
the term "local library" means a free, public, nonsectarian
library, whether established and maintained by a municipality or
by a private association, corporation or group, which serves the
informational, educational and recreational needs of all the
residents of the area for which the local library's governing
body is responsible by providing free access to:
(A) An organized and currently useful collection of printed
items and other materials, including free lending and reference
services.
(B) The services of a staff trained to recognize and provide
for informational, educational and recreational needs.
(78) The sale at retail or use of children's toys. For the
purposes of this clause, the term "children's toys" means a
consumer product designed or intended by the manufacturer for a
child 12 years of age or younger for use by the child when the
child plays.
(79) The sale at retail or use of equipment to be used by
individuals 18 years of age or younger for participation in
youth sports programs.
Section 2. The addition of section 204(76), (77), (78) and
20230HB0160PN0967 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
(79) of the act shall apply to the sale at retail or use after
July 1, 2023.
Section 3. This act shall take effect immediately.
20230HB0160PN0967 - 3 -
1
2
3