Mar. 25, 2026
HARRISBURG - State Rep. Brenda Pugh (R-Luzerne) plans to introduce legislation that would provide a sales tax holiday on the purchase of tools, an idea she says is a practical, pro-worker, pro-small business reform that will deliver immediate, real-world relief.
The proposed legislation is part of the larger "
Freedom Through Affordability" Initiative, a bill package introduced today by PA House Republicans aiming to cut costs for Pennsylvania families through a series of sales tax holidays.
"Tools are not a luxury; they are essential for work," Pugh stated. "Whether it's a contractor on a job site, a mechanic in a garage, a small business owner serving their community, or a do-it-yourself homeowner making repairs, tools are how many Pennsylvanians earn a living and keep our economy moving."
Pugh argues that when tools are taxed, consumers pay an extra price for the work they are performing. For those in the trade and small business communities, tools are not a one-time expense, but rather a constant investment. Replacing broken equipment, upgrading to stay competitive and purchasing the right tools to take on new jobs can be expensive. These costs increase quickly, especially at a time of rising prices and tight margins.
Pugh's legislation aims to exempt the purchase of tools from the state sales tax during a six-month tax holiday. Her legislation would:
• Lower everyday operating costs for small businesses, contractors and tradespeople.
• Improve cash flow and allow reinvestment into hiring, equipment and growth.
• Reduce the cost of tool replacement and startup investment.
• Encourage entry into high-demand skilled trades careers.
• Strengthen Pennsylvania's competitiveness in attracting and retaining jobs and investment.
"At a time when we should be supporting workforce development and economic growth, we should be removing barriers, not adding to them. By eliminating the sales tax on tools, we are making a direct investment in the people who build, fix, and maintain our communities without creating new programs or expanding government," Pugh concluded.
Once formally introduced, the legislation will be assigned to a House committee for consideration.
Representative Brenda Pugh
120th District
Pennsylvania House of Representatives
Media Contact: Melissa Fox
717.260.6522
[email protected]
RepPugh.com / Facebook.com/RepBrendaPugh