PRINTER'S NO. 1883
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1258
Session of
2020
INTRODUCED BY FONTANA, A. WILLIAMS, BREWSTER, DINNIMAN, COSTA,
MASTRIANO AND BLAKE, AUGUST 18, 2020
REFERRED TO FINANCE, AUGUST 18, 2020
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 a clause to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(74) The sale at retail to or use of the following items
necessitated by a disaster emergency, as defined in 35 Pa.C.S. §
7102 (relating to definitions), and the sale or use of which
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takes place during the period when there is a declaration of
disaster emergency under 35 Pa.C.S. § 7301(c) (relating to
general authority of Governor):
(i) Business supplies and equipment necessary for the
personal protection of employees and the public, including:
(A) Plastic or plexiglass used for the construction and
installation of barriers to protect employees from exposure to
customers.
(B) Facial masks.
(C) Gloves, including those made of latex or other materials
necessary for the personal protection of the employee from the
spread of communicable diseases.
(D) Clothing and accessories, if needed, for the partial or
full coverage of the employee in addition to facial coverage.
(ii) Masks or materials used for the construction of masks
to be used by consumers for personal protection in public,
including:
(A) Handkerchiefs and bandanas.
(B) Fabric.
(C) Hair goods and notions.
(D) Elastic bands, ribbon or cord.
(iii) Items purchased by consumers for personal protection
from communicable diseases when in public, including:
(A) Facial masks.
(B) Gloves, including those made of latex or other materials
necessary for the personal protection.
(C) Clothing and accessories needed for the partial or full
coverage of the person in addition to facial coverage.
(iv) Soaps, detergents, hand sanitizer, disinfecting wipes,
sprays and liquids.
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Section 2. This act shall take effect immediately.
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