PRINTER'S NO. 2156
No. 1691 Session of 2003
INTRODUCED BY ROONEY, JOSEPHS, THOMAS, WATERS, BEBKO-JONES,
JAMES, FRANKEL, CORRIGAN AND MELIO, JUNE 23, 2003
REFERRED TO COMMITTEE ON FINANCE, JUNE 23, 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 from sales and
11 use tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, is amended by
16 adding a clause to read:
17 Section 204. Exclusions from Tax.--The tax imposed by
18 section 202 shall not be imposed upon any of the following:
19 * * *
20 (64) The sale at retail or use of firearm storage vaults or
21 trigger locks.
22 Section 2. This act shall take effect in 60 days.
D1L72DMS/20030H1691B2156