Repealing the act of July 13, 1953 (P.L.377, No.85), known as the Use and Storage Tax Act.
Repealing the act of July 13, 1953 (P.L.389, No.86), known as the Consumers Sales Tax Act.
Exempts battery energy storage system equipment, solar thermal collectors for commercial applications and solar storage tanks that are part of a commercial solar hot water system from the state sales tax.
Repealing the act of June 5, 1937 (P.L.1656, No.344), known as the Store and Theatre Tax Act.
Exempts from the sales tax firearm safety equipment, storage devices, gun safes, gun cabinets, gun vaults, gun cases, strong boxes, cable locks, trigger locks and biometric locks.
Exempts from the sales tax firearm safety equipment, storage devices, gun safes, gun cabinets, gun vaults, gun cases, strong boxes, cable locks, trigger locks and biometric locks.
Amends tax law on renewable energy products to exempt certain additional products from sales tax including battery energy storage system equipment, if supplied by a manufacturer of solar photovoltaic equipment.
Sales And Use Taxes -- Liability And Computation
Sales And Use Taxes -- Liability And Computation
Exempts from the sales and use tax the sale of beer and malt beverages at retail.