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.

HB 184 amends Pennsylvania's Tax Reform Code of 1971 to exempt books sold at retail by public libraries from state sales tax. This policy change directly affects public libraries across Pennsylvania, removing a sales tax burden on book sales to patrons. The bill adds a new exclusion (section 204(77)) to the tax code, specifying that sales of books by public libraries are not subject to the state's sales tax. The provision takes effect 60 days after enactment.