PRINTER'S NO. 2277
No. 1782 Session of 2001
INTRODUCED BY CLYMER, ADOLPH, ALLEN, M. BAKER, BASTIAN, BROWNE, BUNT, CALTAGIRONE, CAPPELLI, CLARK, L. I. COHEN, CORRIGAN, CREIGHTON, CURRY, DAILEY, DALEY, DIVEN, EGOLF, FAIRCHILD, FEESE, FLICK, FREEMAN, GABIG, GEIST, HANNA, HARHAI, HENNESSEY, HERSHEY, HESS, JADLOWIEC, JAMES, KENNEY, LAUGHLIN, LEDERER, LEH, LEWIS, LYNCH, MARSICO, McCALL, MELIO, MICOZZIE, PIPPY, READSHAW, ROBERTS, ROHRER, ROSS, RUBLEY, SAINATO, SATHER, SAYLOR, SCHULER, SEMMEL, SHANER, B. SMITH, SOLOBAY, STEELMAN, R. STEVENSON, T. STEVENSON, E. Z. TAYLOR, THOMAS, TIGUE, TRELLO, WATERS, WATSON, WILT, WOJNAROSKI, WRIGHT, YOUNGBLOOD AND YUDICHAK, JUNE 19, 2001
REFERRED TO COMMITTEE ON FINANCE, JUNE 19, 2001
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
1 * * * 2 (61) The sale at retail to or use by a construction 3 contractor of building supplies, other than building machinery 4 or equipment, that are transferred pursuant to a construction 5 contract for any nonprofit private or public school. 6 Section 2. This act shall take effect in 60 days. E2L72BIL/20010H1782B2277 - 2 -