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.

SB 636 would exempt sales tax on items and services related to guide, hearing, and service dogs in Pennsylvania. It directly affects disabled individuals and their caregivers by removing sales tax on veterinary care, medications, dog-specific supplies (like beds, collars, food), and maintenance services (such as grooming and boarding). The bill requires sellers to verify transactions involve a qualifying dog and either a disabled person or their representative. It amends Pennsylvania's Tax Reform Code to create this specific exemption, pending final legislative approval. The bill is currently pending in the Finance Committee.