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Senate of Pennsylvania
Session of 2019 - 2020 Regular Session

MEMORANDUM

Posted:	November 26, 2019 02:10 PM
From:	Senator Doug Mastriano and Sen. Joseph B. Scarnati, III
To:	All Senate members
Subject:	Clarification of Sales Tax Exemption for Cervidae Livestock Operations.

In the near future, we intend to introduce the following legislation, and we invite you to join us as a co-sponsor: Clarification of Sales Tax Exemption for Farms & Agriculture. The Commonwealth of Pennsylvania has long recognized the practice of farming, dairy, agriculture, timbering, horticulture and floriculture – when engaged as a business enterprise – as exempt from Pennsylvania’s Sales & Use Tax. Our legislation will amend the Tax Reform Code of 1971 to clarify that Cervidae livestock operations are exempt from the Sales & Use Tax, regardless of whether the animals are marketed for game, recreational purposes, animal parts or products, or human consumption. Similarly, Cervidae livestock operations that propagate and raise cervids for hunting shall be exempt from the Sales & Use Tax. This language will align the Tax Code with Act 51 of 2006, which defined and recognized “Cervidae livestock operations” as normal agricultural operations, and will hopefully provide the Department of Revenue with much-needed clarification. Please consider co-sponsoring this important legislation. If you have any questions, please contact Scot Pitzer at 717-787-4651.

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