PRINTER'S NO. 4011
No. 2280 Session of 2008
INTRODUCED BY TURZAI, DeLUCA, BEAR, BENNINGHOFF, BOYD, CALTAGIRONE, CAUSER, CREIGHTON, CUTLER, DENLINGER, EVERETT, GEORGE, GINGRICH, HENNESSEY, HERSHEY, HESS, HUTCHINSON, MARSHALL, MARSICO, MENSCH, METCALFE, R. MILLER, NAILOR, O'NEILL, PERRY, PHILLIPS, PICKETT, RAPP, ROCK, RUBLEY, SAYLOR, SCAVELLO, SIPTROTH, SONNEY, R. STEVENSON, SWANGER, VULAKOVICH AND GILLESPIE, JUNE 20, 2008
REFERRED TO COMMITTEE ON FINANCE, JUNE 20, 2008
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," defining "pallet"; and further providing for 11 exclusions from sales and use tax. 12 The General Assembly of the Commonwealth of Pennsylvania 13 hereby enacts as follows: 14 Section 1. Section 201 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 201. Definitions.--The following words, terms and 18 phrases when used in this Article II shall have the meaning 19 ascribed to them in this section, except where the context 20 clearly indicates a different meaning:
1 * * * 2 (eee) "Pallet." A small, low, portable platform upon which 3 goods and products are placed for storage, moving or delivery, 4 regardless of being returnable or nonreturnable. 5 Section 2. Section 204(13) of the act is amended to read: 6 Section 204. Exclusions from Tax.--The tax imposed by 7 section 202 shall not be imposed upon any of the following: 8 * * * 9 (13) The sale at retail, or use of wrapping paper, wrapping 10 twine, bags, cartons, tape, rope, labels, pallets, nonreturnable 11 containers, and all other wrapping supplies, when such use is 12 incidental to the delivery of any personal property, except that 13 any charge for wrapping or packaging shall be subject to tax at 14 the rate imposed by section 202. 15 * * * 16 Section 3. The amendment or addition of section 201(eee) and 17 204(13) shall apply to tax years beginning after December 31, 18 1999. 19 Section 4. This act shall take effect July 1, 2008, or 20 immediately, whichever is sooner. E21L72BIL/20080H2280B4011 - 2 -