S.B. 1258, introduced Tuesday, would provide the tax exemption for business purchases such as plexiglass as well as masks and gloves for nonproduction employees such as grocery store clerks or restaurant workers. The legislation would also provide the exemption for materials needed to make a mask as well as for certain cleaning products, such as disinfecting wipes and hand sanitizer.
Pennsylvania already exempts safety equipment such as gloves and masks worn by production personnel in certain industries, according to a memorandum the bill's primary sponsor, Sen. Wayne Fontana, D-Pittsburgh, circulated in April seeking co-sponsors for the legislation.
Lawmakers should consider extending the current exemptions to encompass materials that individuals and businesses are using to curb the spread of the novel coronavirus, which causes the respiratory illness COVID-19, Fontana said in the memorandum.
"Responsible Pennsylvanians should not have to pay sales tax on what has become necessary items in today's world," he said.
The bill was referred to the Senate Finance Committee. If enacted, the legislation would take immediate effect and apply to purchases made during the state's disaster emergency declaration.
--Editing by Neil Cohen.
For a reprint of this article, please contact reprints@law360.com.