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PRINTER'S NO. 75
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
103
Session of
2019
INTRODUCED BY HUTCHINSON, SCARNATI, BARTOLOTTA, BREWSTER,
PHILLIPS-HILL AND SCHWANK, JANUARY 24, 2019
REFERRED TO FINANCE, JANUARY 24, 2019
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in sales and use tax, excluding from sales and
use tax all equipment and devices which prohibit a firearm
from being fired without a key or combination.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a clause to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(71) The sale at retail or use of a gun vault, gun safe, gun
locker, gun cabinet, trigger lock, handgun vault, handgun
locker, gun cable lock, gun lever lock, handgun safe, locking
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