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Senate of Pennsylvania
Session of 2021 - 2022 Regular Session


Posted: December 21, 2020 04:31 PM
From: Senator Michele Brooks
To: All Senate members
Subject: Sales Tax Exemption for Service Dog Products and Services
I will be reintroducing SB 455 from the 2019-2020 session to provide a sales tax exemption for guide, hearing, or service dog 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 communities, and with their families.

The care of service dogs, from veterinarian appointments to food and equipment, can cost thousands of dollars a year. These expenses can deter people with disabilities from purchasing a service dog, preventing them from living a fuller and more independent life.

This 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 legislation was previously cosponsored by Senators Aument, Bartolotta, Hutchinson, Killion, Stefano, J. Ward, K. Ward, Costa, Brewster, Schwank, Street, Tartaglione, Yudichak and A. Williams.

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 SB896