PRINTER'S NO. 2140
No. 1735 Session of 1999
INTRODUCED BY BOYES, SHANER, E. Z. TAYLOR, STERN, ADOLPH,
ARMSTRONG, BAKER, BELFANTI, L. I. COHEN, DEMPSEY, FORCIER,
GEORGE, HARHAI, HUTCHINSON, LAUGHLIN, LYNCH, McNAUGHTON,
METCALFE, PETRARCA, SAYLOR, SCRIMENTI, SEYFERT, J. TAYLOR,
WILT AND YOUNGBLOOD, JUNE 21, 1999
REFERRED TO COMMITTEE ON FINANCE, JUNE 21, 1999
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
19 * * *
20 (58) The sale at retail or use of molds and related mold
21 equipment used directly and predominantly in the manufacture of
1 plastic products, regardless of whether the person that holds
2 title to the mold or equipment manufactures a product.
3 Section 2. This act shall take effect in 60 days.
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