PRINTER'S NO. 3669
No. 2478 Session of 2008
INTRODUCED BY GODSHALL, BEAR, BOYD, BRENNAN, CARROLL, CLYMER,
DENLINGER, GEIST, HERSHEY, HUTCHINSON, KILLION, KOTIK,
LONGIETTI, MURT, MYERS, NAILOR, O'NEILL, PICKETT, READSHAW,
REICHLEY, RUBLEY, WALKO, YOUNGBLOOD AND SWANGER, MAY 2, 2008
REFERRED TO COMMITTEE ON FINANCE, MAY 2, 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," in sales and use tax, repealing provisions
11 concerning lawn care service.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 201(k)(17), (o)(15) and (jj) of the act
15 of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of
16 1971, amended or added August 4, 1991 (P.L.97, No.22) and May 7,
17 1997 (P.L.85, No.7), are amended to read:
18 Section 201. Definitions.--The following words, terms and
19 phrases when used in this Article II shall have the meaning
20 ascribed to them in this section, except where the context
21 clearly indicates a different meaning:
1 * * *
2 (k) "Sale at retail."
3 * * *
4 [(17) The rendition for a consideration of lawn care
5 service.]
6 * * *
7 (o) "Use."
8 * * *
9 [(15) The obtaining by the purchaser of lawn care service.]
10 * * *
11 [(jj) "Lawn care service." Providing services for lawn
12 upkeep, including, but not limited to, fertilizing, lawn mowing,
13 shrubbery trimming or other lawn treatment services.]
14 * * *
15 Section 2. This act shall take effect in 60 days.
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