Senate Bill 636 Printer's Number 641

PENNSYLVANIA, April 14 - PRINTER'S NO. 641

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

636

Session of

2025

INTRODUCED BY BROOKS, ROBINSON, STEFANO, TARTAGLIONE AND COSTA,

APRIL 14, 2025

REFERRED TO FINANCE, APRIL 14, 2025

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:

* * *

(77) The sale at retail of products or services for a guide

dog, hearing dog or service dog. The following apply:

(i) The sale or use under this clause must involve a