PRINTER'S NO. 504
No. 426 Session of 2003
INTRODUCED BY FEESE, ALLEN, BAKER, BALDWIN, BELFANTI, BROWNE,
BUNT, CAPPELLI, CIVERA, CLYMER, COSTA, COY, CRAHALLA,
CREIGHTON, DeWEESE, EGOLF, J. EVANS, FAIRCHILD, FORCIER,
GEIST, GEORGE, GODSHALL, GORDNER, HARHAI, HARPER, HASAY,
HENNESSEY, HERMAN, HESS, HORSEY, KIRKLAND, LaGROTTA,
LAUGHLIN, MAHER, McCALL, MELIO, METCALFE, R. MILLER,
S. MILLER, PAYNE, PHILLIPS, PISTELLA, READSHAW, REED,
REICHLEY, ROBERTS, ROHRER, SAINATO, SAMUELSON, SATHER,
SAYLOR, SHANER, B. SMITH, SOLOBAY, E. Z. TAYLOR, WALKO,
WATSON, WILT, YOUNGBLOOD AND ZUG, FEBRUARY 25, 2003
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 25, 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," further providing for exclusions; and abrogating
11 regulations.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204(32) of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
16 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 (32) The sale at retail or use of flags of the United States
3 of America and the Commonwealth of Pennsylvania. If flags of the
4 United States of America or the Commonwealth are sold with
5 accessories and the purchase price of the flag is not separately
6 stated on the invoice, the entire purchase price is exempt from
7 tax.
8 * * *
9 Section 2. The last sentence of 61 Pa. Code § 58.12 is
10 abrogated.
11 Section 3. This act shall take effect in 60 days.
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