(29), (30), (31), (32), (33), (34), (35), (36), (37), (38),
(39), (41), (45), (50), (53), (55), (57), (58), (61), (63),
(64), (65) and (66) of the act, amended or added August 31, 1971
(P.L.362, No.93), July 20, 1974 (P.L.535, No.183), October 17,
1974 (P.L.756, No.255), December 14, 1977 (P.L.322, No.93),
October 27, 1979 (P.L.242, No.79), December 8, 1980 (P.L.1117,
No.195), October 22, 1981 (P.L.314, No.109), December 19, 1985
(P.L.354, No.100), December 13, 1991 (P.L.373, No.40), June 16,
1994 (P.L.279, No.48), June 30, 1995 (P.L.139, No.21), May 7,
1997 (P.L.85, No.7), April 23, 1998 (P.L.239, No.45), May 24,
2000 (P.L.106, No.23), June 22, 2001 (P.L.353, No.23), June 29,
2002 (P.L.559, No.89), December 23, 2003 (P.L.250, No.46), July
6, 2006 (P.L.319, No.67), November 29, 2006 (P.L.1630, No.189)
and July 2, 2012 (P.L.751, No.85), are amended and the section
is amended by adding paragraphs to read:
Section 204. [Exclusions] Exemptions from Tax.--The tax
imposed by section 202 shall not be imposed upon any of the
following:
* * *
[(4) The sale at retail or use of disposable diapers; pre-
moistened wipes; incontinence products; colostomy deodorants;
toilet paper; sanitary napkins, tampons or similar items used
for feminine hygiene; or toothpaste, toothbrushes or dental
floss.]
(5) The sale at retail or use of steam, natural and
manufactured and bottled gas, fuel oil, electricity [or
intrastate subscriber line charges, basic local telephone
service or telegraph service] when purchased directly by the
user thereof solely for his own residential use [and charges for
telephone calls paid for by inserting money into a telephone
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