PRINTER'S NO. 2576
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2211
Session of
2022
INTRODUCED BY McNEILL, HANBIDGE, SCHLOSSBERG, FREEMAN, SANCHEZ,
MADDEN, STEPHENS, SCHWEYER, SAMUELSON, IRVIN, SAPPEY,
T. DAVIS AND DELLOSO, JANUARY 5, 2022
REFERRED TO COMMITTEE ON FINANCE, JANUARY 5, 2022
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in sales and use tax, further providing for
exclusions from tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a clause to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(76) The sale at retail or use of a firearm safety device or
gun safe with a selling price of one thousand five hundred
dollars ($1,500) or less. Any discount, coupon or other credit
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
offered by the retailer or a vendor of the retailer to reduce
the final price to the customer shall be taken into account in
determining the selling price for purposes of this exemption.
For the purposes of this clause, the following words and phrases
shall have the following meanings:
"Firearm safety device" includes lock boxes, cable locks,
trigger and barrel locks and any other item designed to enhance
home firearm safety.
"Gun safe" includes a safe or vault that is:
(i) commercially available;
(ii) secured with a digital or dial combination locking
mechanism or biometric locking mechanism; and
(iii) designed for the storage of a firearm or of ammunition
for use in a firearm.
Section 2. This act shall take effect in 60 days.
20220HB2211PN2576 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15