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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY BRUBAKER, RAFFERTY, ALLOWAY, ORIE, ROBBINS, STOUT, WAUGH, YAW, KITCHEN, KASUNIC, BROWNE, D. WHITE, EICHELBERGER, WONDERLING AND O'PAKE, FEBRUARY 2, 2009 |
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| REFERRED TO FINANCE, FEBRUARY 2, 2009 |
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| AN ACT |
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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, further providing for |
11 | definitions and for exclusions. |
12 | The General Assembly of the Commonwealth of Pennsylvania |
13 | hereby enacts as follows: |
14 | Section 1. Sections 201 and 204 of the act of March 4, 1971 |
15 | (P.L.6, No.2), known as the Tax Reform Code of 1971, are amended |
16 | by adding clauses 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: |
21 | * * * |
22 | (eee) "Animal housing facility." A roofed structure or |
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1 | facility, or a portion of the facility, used for occupation by |
2 | livestock or poultry. |
3 | Section 204. Exclusions from Tax.--The tax imposed by |
4 | section 202 shall not be imposed upon any of the following: |
5 | * * * |
6 | (67) The sale at retail of building materials and supplies |
7 | used for the construction or repair of an animal housing |
8 | facility, regardless if the sale is made to the purchaser |
9 | directly or pursuant to a construction contract. |
10 | Section 2. The addition of section 204(67) of the act shall |
11 | apply to sales made after September 30, 2009. |
12 | Section 3. This act shall take effect July 1, 2009, or |
13 | immediately, whichever is later. |
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