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Senate of Pennsylvania
Session of 2021 - 2022 Regular Session


Posted: January 20, 2021 03:24 PM
From: Senator Doug Mastriano
To: All Senate members
Subject: Clarification of Sales Tax Exemption for Cervidae Livestock
I intend to introduce the following legislation, and I invite you to join me as a co-sponsor:

Clarification of Sales Tax Exemption for Cervidae Livestock.

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.

My 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.

The legislation was previously introduced as Senate Bill 1036 during the 2019-2020 legislative session, and the measure received a bipartisan vote from the Senate Finance Committee.

It was co-sponsored by Senators Aument, Mensch, Phillips-Hill, Vogel, Judy Ward and Scarnati.

Please join me in co-sponsoring this legislation.

Introduced as SB343