PRINTER'S NO. 850
No. 723 Session of 2003
INTRODUCED BY CURRY, BARRAR, BROWNE, BUNT, CAPPELLI, CAWLEY, CLYMER, COY, DALEY, FLICK, FORCIER, GODSHALL, GRUCELA, HERMAN, HORSEY, HUTCHINSON, LAUGHLIN, READSHAW, ROONEY, RUBLEY, STABACK, STERN, T. STEVENSON, THOMAS, WATSON AND YOUNGBLOOD, MARCH 6, 2003
REFERRED TO COMMITTEE ON FINANCE, MARCH 6, 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," repealing certain provisions imposing sales and 11 use tax on lawn care services. 12 The General Assembly of the Commonwealth of Pennsylvania 13 hereby enacts as follows: 14 Section 1. Section 201(k)(17), (o)(15) and (jj) of the act 15 of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 16 1971, amended or added August 4, 1991 (P.L.97, No.22), May 7, 17 1997 (P.L.85, No.7) and April 23, 1998 (P.L.239, No.45), are 18 amended to read: 19 Section 201. Definitions.--The following words, terms and 20 phrases when used in this Article II shall have the meaning 21 ascribed to them in this section, except where the context
1 clearly indicates a different meaning: 2 * * * 3 (k) "Sale at retail." 4 * * * 5 [(17) The rendition for a consideration of lawn care 6 service.] 7 * * * 8 (o) "Use." 9 * * * 10 [(15) The obtaining by the purchaser of lawn care service.] 11 * * * 12 [(jj) "Lawn care service." Providing services for lawn 13 upkeep, including, but not limited to, fertilizing, lawn mowing, 14 shrubbery trimming or other lawn treatment services.] 15 * * * 16 Section 2. This act shall take effect immediately. B10L72DMS/20030H0723B0850 - 2 -