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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY BROWNE, BOSCOLA, BAKER, KASUNIC, FOLMER, KITCHEN, RAFFERTY, ROBBINS, ERICKSON, FERLO, ORIE, O'PAKE, COSTA, EARLL, GREENLEAF, WAUGH, M. WHITE, PIPPY, TARTAGLIONE, MUSTO AND WONDERLING, FEBRUARY 20, 2009 |
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| REFERRED TO FINANCE, FEBRUARY 20, 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," further providing for exclusions from the sales |
11 | and use tax. |
12 | The General Assembly of the Commonwealth of Pennsylvania |
13 | hereby enacts as follows: |
14 | Section 1. Section 204 of the act of March 4, 1971 (P.L.6, |
15 | No.2), known as the Tax Reform Code of 1971, is amended by |
16 | adding a clause to read: |
17 | Section 204. Exclusions from Tax.--The tax imposed by |
18 | section 202 shall not be imposed upon any of the following: |
19 | * * * |
20 | (67) The sale at retail or use of tangible personal property |
21 | directly and predominantly used to facilitate reading and |
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1 | communicating, including computer and related equipment, by |
2 | persons who are blind or visually impaired. For the purpose of |
3 | this clause, the following terms or phrases shall have the |
4 | following meanings: |
5 | (i) "blind" means having a visual acuity of twenty/two |
6 | hundred or less in the better eye with best correction or having |
7 | a limitation of the field of vision such that the widest |
8 | diameter of the visual field subtends an angular distance not |
9 | greater than twenty degrees; |
10 | (ii) "visually impaired" means a prognosis of significantly |
11 | deteriorating vision and either a visual acuity of no better |
12 | than twenty/seventy vision in the better eye with best |
13 | correction or a loss in the field of vision of fifty per cent or |
14 | more. |
15 | Section 2. This act shall take effect in 60 days. |
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