If enacted, Pennsylvania would exempt listed horse supplies and services from sales tax, while horses themselves would qualify only if used exclusively for commercial racing.
Sales and use of listed horse supplies and services would be exempt from sales tax, without a commercial-racing limit. The separate exemption for horses themselves applies only to horses used exclusively for commercial racing.
The text would exempt listed horse supplies and services from sales tax. The listed items and services are feed, bedding, grooming supplies, riding tack, farrier services, portable stalls, and sulkies for horses. The exemption for horses themselves applies only to horses used exclusively for commercial racing activities. The act would take effect 60 days after enactment.
No hearings or votes scheduled.