PRINTER'S NO. 1130
No. 984 Session of 2005
INTRODUCED BY SAINATO, PAYNE, FREEMAN, STABACK, DeWEESE, NAILOR,
BELARDI, CAPPELLI, FRANKEL, PHILLIPS, BAKER, SAYLOR, TIGUE,
CALTAGIRONE, CRAHALLA, SHANER, JAMES, WALKO, FAIRCHILD,
LaGROTTA, GEORGE, HENNESSEY, GEIST, WASHINGTON, READSHAW,
BEBKO-JONES, HUTCHINSON, FABRIZIO, SEMMEL, TANGRETTI,
PRESTON, MANN, BROWNE, PETRARCA, BELFANTI, BOYD, YOUNGBLOOD,
FICHTER AND MUNDY, MARCH 16, 2005
REFERRED TO COMMITTEE ON FINANCE, MARCH 16, 2005
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 sales tax exclusions.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
14 No.2), known as the Tax Reform Code of 1971, is amended by
15 adding a clause to read:
16 Section 204. Exclusions from Tax.--The tax imposed by
17 section 202 shall not be imposed upon any of the following:
18 * * *
19 (65) The sale at retail or use of:
1 (i) a guide, signal or service dog which aids an individual
2 with a visual, hearing or mobility impairment; or
3 (ii) food, supplies or veterinary services for a dog referred
4 to in subclause (i).
5 Section 2. The addition of section 204(65) of the act shall
6 apply to sales at retail or uses which occur after June 30,
7 2005.
8 Section 3. This act shall take effect immediately.
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