PA HB582

Exempts retail sales of firearms and ammunition from Pennsylvania's state sales and use tax by adding a new exclusion (clause 77) to Section 204 of the Tax Reform Code of 1971

Defines "firearm" as any weapon designed to expel a projectile by explosive action, including frames and receivers

Defines "ammunition" as bullets, shells, or other ammunition designed for use in a firearm

Takes effect immediately upon enactment

Introduced February 12, 2025 and referred to the House Finance Committee