PRINTER'S NO. 308
No. 313 Session of 1999
INTRODUCED BY LAVALLE, KUKOVICH, WAGNER, STAPLETON, BELAN, ROBBINS, MELLOW, KASUNIC, TARTAGLIONE, COSTA, MUSTO, O'PAKE, SLOCUM, TOMLINSON AND STOUT, FEBRUARY 3, 1999
REFERRED TO FINANCE, FEBRUARY 3, 1999
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," providing a sales tax exemption for the cost of 11 parts and labor necessary for a motor vehicle to comply with 12 emissions inspection standards. 13 The General Assembly of the Commonwealth of Pennsylvania 14 hereby enacts as follows: 15 Section 1. Section 204 of the act of March 4, 1971 (P.L.6, 16 No.2), known as the Tax Reform Code of 1971, is amended by 17 adding a clause to read: 18 Section 204. Exclusions from Tax.--The tax imposed by 19 section 202 shall not be imposed upon 20 * * * 21 (58) The sale at retail or use of parts and labor necessary 22 for a motor vehicle to meet compliance standards for vehicle
1 emissions.
2 Section 2. This act shall take effect immediately.
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