Pennsylvania – Wrapping and Packaging Supplies

SALT Report 1598 – The Pennsylvania State Legislature recently amended the Tax Reform Code of 1971 and made changes to certain taxes levied and collected by the state.  House Bill 761, states that the sale at retail, or use of wrapping paper, wrapping twine, bags, cartons, tape, rope, labels, non-returnable containers and all other wrapping supplies, are subject to tax when the use is incidental to the delivery of the property.
However, HB 761 now provides an exemption from sales and use tax for property that is wrapped or packaged and resold by the purchaser of the wrapping or packaging supplies.
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