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.

This bill proposes a temporary sales tax exemption for individuals purchasing gardening supplies in Pennsylvania. It directly affects residents buying items such as tools, seeds, plants, and flowers for personal, non-business use. The exemption applies only during a six-month window starting from the bill's effective date, which is set for July 1, 2026. Purchasers must pay for these items by cash or credit within that six-month period, even if the delivery arrives later. The Department of Revenue will be required to publish online guidance to help consumers understand how to claim this temporary exclusion.