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 582 amends Pennsylvania's 1971 Tax Reform Code to exclude the sale of firearms and ammunition from state sales and use tax. It directly affects firearm retailers and buyers, as these items will no longer be subject to tax when purchased at retail. The bill adds a specific exclusion (section 204(77)) defining "firearm" as a weapon designed to expel projectiles via explosives and "ammunition" as bullets or shells for such weapons. This change takes effect immediately upon passage.