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PA HB1005
Bill
Status
3/24/2025
Primary Sponsor
Joe Kerwin
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AI Summary
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Repeals Pennsylvania's Use and Storage Tax Act of 1953, which imposed a 1% tax on the storage, use, or consumption of tangible personal property purchased for use within the Commonwealth
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The repealed act directed tax revenue to public school purposes and required sellers maintaining a business in Pennsylvania to register, collect taxes, and file monthly returns
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Exemptions under the repealed act included items for resale, groceries, clothing, prescription medicine, newspapers, property for manufacturing/farming, and purchases by government entities
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Takes effect 60 days after enactment
Legislative Description
Repealing the act of July 13, 1953 (P.L.377, No.85), known as the Use and Storage Tax Act.
Last Action
Referred to Finance
3/24/2025