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Pennsylvania House of Representatives
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House of Representatives
Session of 2021 - 2022 Regular Session


Posted: April 12, 2021 12:00 PM
From: Representative Karen Boback
To: All House members
Subject: Sales Tax Holiday for Purchases at Pennsylvania Restaurants
In the near future, I will be introducing legislation to establish a sales tax holiday for the purchase of prepared food made at restaurants from May 1 through July 3, 2021.
The global health pandemic has had a tremendous toll our restaurant industry: 45% of restaurant operators have indicated that it is unlikely their business will still be around in the next six months while only a mere 2% of believe they may increase their sales in the next 3 months. For an industry that often serves as the cornerstone of our local communities, employing countless hardworking Pennsylvanians in every corner of our Commonwealth, these figures are deeply concerning.
To help alleviate the burdens this pandemic has had on the industry, my legislation will establish a sales tax holiday for the purchase of prepared food made at restaurants from May 1 through July 3, 2021. As many of you know, current law provides an exclusion from the sales tax for “the sale at retail or use of food and beverages for human consumption, except that this exclusion shall not apply with respect to…food or beverages, whether sold for consumption on or off the premises or on a "take-out" or "to go" basis or delivered to the purchaser or consumer.” It is my hope that providing this degree of parity for our local restaurants, at a time when previous executive orders was expired, we can further enable the industry to recover from the crippling effects of the pandemic and return to more prosperous times.
I respectfully ask for your consideration to join me as a co-sponsor of this legislation.

Introduced as HB1386