PRIOR PRINTER'S NOS. 10, 20, 30 PRINTER'S NO. 35
No. 11 Special Session No. 1 of 2007-2008
INTRODUCED BY PARKER, BELFANTI, BIANCUCCI, BISHOP, BLACKWELL,
BRENNAN, CALTAGIRONE, CAUSER, CURRY, DePASQUALE, FRANKEL,
GOODMAN, GRUCELA, HENNESSEY, HORNAMAN, LEACH, MANN, McCALL,
McGEEHAN, MELIO, MUNDY, M. O'BRIEN, PETRARCA, PRESTON,
QUIGLEY, READSHAW, ROAE, ROSS, SIPTROTH, STABACK, TANGRETTI,
VITALI, YUDICHAK, BENNINGTON, CONKLIN, FABRIZIO, LONGIETTI,
McILVAINE SMITH, MOYER, MURT, REED, REICHLEY, VULAKOVICH,
WALKO, YOUNGBLOOD, SCHRODER, KULA, DALLY, SCAVELLO, DeWEESE,
KORTZ, JOSEPHS, FREEMAN AND ELLIS, SEPTEMBER 24, 2007
AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES,
OCTOBER 16, 2007
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," further providing for exclusion from the sales
11 tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, is amended by
16 adding a clause to read:
17 Section 204. Exclusions from Tax.--The tax imposed by
18 section 202 shall not be imposed upon any of the following:
1 * * *
2 (67) The sale at retail of a clothes washer, dishwasher,
3 refrigerator, room air conditioner, ceiling fan, dehumidifier,
4 freezer, programmable thermostat, ventilating fan, compact
5 fluorescent bulb and residential light fixture purchased during
6 the exclusion period by an individual purchaser for nonbusiness
7 use; provided the property qualifies as an "Energy Star" product
8 pursuant to the United States Environmental Protection Agency
9 Energy Star Program as evidenced by the property bearing an
10 "Energy Star" label. The exclusion does not include the leasing,
11 rental, repair or servicing of this property. For purposes of
12 this clause, the phrase "exclusion period" means the third full
13 calendar week of October 2008 and January FEBRUARY 2009. For <--
14 purposes of this clause, "purchaser" means an individual who
15 places an order and pays the purchase price by cash, credit or
16 other negotiable instrument during the exclusion period even if
17 delivery takes place after the exclusion period. For the <--
18 purposes of this clause, the term "calendar weekend" means
19 Saturday and Sunday.
20 Section 2. This act shall take effect in 90 days or July 1,
21 2008, whichever is later.
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