PRINTER'S NO. 125
No. 105 Session of 2003
INTRODUCED BY BARRAR, ARMSTRONG, BELFANTI, COSTA, DIVEN,
HENNESSEY, HORSEY, PALLONE, ROSS, WRIGHT AND YOUNGBLOOD,
FEBRUARY 4, 2003
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 4, 2003
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," excluding from sales tax all equipment and
11 devices which prohibit a firearm from being fired without a
12 key or combination.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
16 No.2), known as the Tax Reform Code of 1971, is amended by
17 adding a clause to read:
18 Section 204. Exclusions from Tax.--The tax imposed by
19 section 202 shall not be imposed upon any of the following:
20 * * *
21 (64) The sale at retail or use of any gun vault, gun safe,
22 gun locker, gun cabinet, trigger lock, handgun vault, handgun
1 locker, gun cable lock, gun lever lock, handgun safe, locking
2 gun case with key or combination lock or any and all devices
3 which do not allow use of the firearm without a key or
4 combination.
5 Section 2. This act shall take effect immediately.
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