PRINTER'S NO. 2442
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2103
Session of
2021
INTRODUCED BY SHUSTERMAN, N. NELSON, McNEILL, FREEMAN,
SCHLOSSBERG, SANCHEZ, DeLUCA, HOHENSTEIN AND ROZZI,
NOVEMBER 23, 2021
REFERRED TO COMMITTEE ON FINANCE, NOVEMBER 23, 2021
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
definitions and for exclusions from tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 201 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 definition to read:
Section 201. Definitions.--The following words, terms and
phrases when used in this Article II shall have the meaning
ascribed to them in this section, except where the context
clearly indicates a different meaning:
* * *
(mmm) "Secondhand store." A store that sells used clothing
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and other household goods:
(1) to raise funds for a charitable institution; or
(2) on behalf of the original owners of the clothing and
goods who receive a percentage of the selling price.
Section 2. Section 204(26) of the act is amended to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(26) The sale at retail or use of all vesture, wearing
apparel, raiments, garments, footwear and other articles of
clothing, including clothing patterns and items that are to be a
component part of clothing, worn or carried on or about the
human body [but all]. The sale at retail or use of all
accessories, ornamental wear, formal day or evening apparel, and
articles made of fur on the hide or pelt or any material
imitative of fur and articles of which such fur, real, imitation
or synthetic, is the component material of chief value, but only
if such value is more than three times the value of the next
most valuable component material, and sporting goods and
clothing not normally used or worn when not engaged in sports
shall not be excluded from the tax[.], unless the sale at retail
occurred at a secondhand store or the tangible personal property
was originally purchased by the user at a secondhand store.
* * *
Section 3. This act shall apply to sales at retail or use
that occur after the effective date of this section
Section 4. This act shall take effect in 60 days.
20210HB2103PN2442 - 2 -
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