Pennsylvania 2019-2020 Regular Session Status: In Committee Bipartisan · 6 R · 5 D cosponsors

SB 455 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax.

Last action — PN 0450 Referred to FINANCE

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2019-2020 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

This bill introduces a sales tax exclusion for transactions involving guide dogs, hearing dogs, and service dogs, as well as related products and services.

  • Section 204

    (71) The sale at retail or use of a guide dog, hearing dog or service dog and products or services for a guide dog, hearing dog or service dog. The following shall apply: (i) The sale or use under this clause must involve a transaction with: (A) an individual with a disability or a person acting on behalf of an individual with a disability; or (B) a person caring for the guide dog, hearing dog or service dog. (ii) The products or services for a guide dog, hearing dog or service dog under this clause shall include the following: (A) Veterinary services and diagnostic procedures. (B) Prescription and nonprescription drugs and pharmaceuticals. (C) Items involving feed and care, including, but not limited to: (I) Beds, linens, blankets and pillows specifically designed and manufactured for use by a dog. (II) Dog collars and leads. (III) Dog harnesses. (IV) Dog waste disposal supplies and equipment. (V) Grooming articles specifically designed for use on domestic dogs. (VI) Flea and tick medications. (VII) Travel kennels or cages. (VIII) Dog food, including treats. (IX) Vitamin supplements. (D) Services involving maintenance and care, including, but not limited to: (I) Boarding services. (II) Dental services. (III) Grooming services. (iii) The department shall develop any necessary forms, to be provided to the department and a seller or provider of products or services under this clause, verifying that the sale or use of the products or services involves: (A) A guide dog, hearing dog or service dog. (B) Either of the following: (I) An individual with a disability or a person acting on behalf of an individual with a disability. (II) A person caring for the guide dog, hearing dog or service dog. (iv) For the purposes of this clause, the following terms or phrases shall have the following meanings: (A) "Guide dog" means a dog that is trained and used to aid an individual who is blind or visually impaired. The term includes a dog that is in training to become a guide dog. (B) "Hearing dog" means a dog that is trained and used to aid an individual who is deaf or hearing impaired. The term includes a dog that is in training to become a hearing dog. (C) "Individual with a disability" means an individual who has a physical or medical impairment resulting from an anatomical, physiological or neurological condition that prevents the exercise of a normal bodily function or that is demonstrable by medically accepted clinical or laboratory diagnostic techniques. (D) "Service dog" means a dog that is trained and used to aid an individual who: (I) has a physical impairment that is permanent and severely limits the mobility of the individual; or (II) is unable to move about without the use of a wheelchair or without the aid of a prosthetic device. The term includes a dog that is in training to become a service dog.

    This addition exempts certain sales related to guide dogs, hearing dogs, and service dogs from sales tax, thereby reducing costs for individuals and caretakers involved.

Action History

  1. PN 0450 Referred to FINANCE

Sponsors

Sponsorship breakdown

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1 sponsors · 14 co-sponsors · 238 not signed on

Sponsors (1)

Co-sponsors (14)

Not signed on (238)

238 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 455?
SB 455 is sponsored by Anthony H. Williams (Democratic), Jay Costa (Democratic), Kim L. Ward (Republican), Judy Ward (Republican), Michele Brooks (Republican), Aument, Camera Bartolotta (Republican), Scott E. Hutchinson (Republican), Killion, Patrick J. Stefano (Republican), Brewster, Judith L. Schwank (Democratic), Sharif Street (Democratic), Christine M. Tartaglione (Democratic), and Yudichak.
What is the current status of SB 455?
This bill died with 2019-2020 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 455?
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Last checked for changes 3 months ago · updated continuously

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