PRINTER'S NO. 850

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

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.










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