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Senate of Pennsylvania
Session of 2019 - 2020 Regular Session


Posted: February 19, 2019 10:50 AM
From: Senator Michele Brooks
To: All Senate members
Subject: Sales Tax Exemption for Service Dog Products and Services
In the near future, I will be reintroducing Senate Bill 177 from last session, previously sponsored by Senator Reschenthaler, which would provide for 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 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 approximately $1,500 a year. These expenses can deter people with disabilities from purchasing a service dog, preventing them from living a fuller and more independent life.

Our legislation would exempt the following products and services 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.

This legislation was previously cosponsored by Senators Aument, Bartolotta, Boscola, Brewster, Costa, Eichelberger, Greenleaf, Hutchinson, Killion, McGarrigle, Rafferty, Stefano, Tartaglione, K. Ward, and Yudichak.

I hope that you will join me in supporting this important piece of legislation. Please do not hesitate to contact my office with any questions.

Introduced as SB455