PRINTER'S NO. 1200
No. 990 Session of 2001
INTRODUCED BY EARLL, MUSTO, TARTAGLIONE, COSTA, ORIE, THOMPSON,
BOSCOLA, FUMO, ROBBINS, ERICKSON, KITCHEN AND WAUGH,
JUNE 14, 2001
REFERRED TO FINANCE, JUNE 14, 2001
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," further providing for exclusions from tax.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 204(13) of the act of March 4, 1971
14 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
15 to read:
16 Section 204. Exclusions from Tax.--The tax imposed by
17 section 202 shall not be imposed upon
18 * * *
19 (13) The sale at retail, or use of wrapping paper, wrapping
20 twine, bags, cartons, tape, rope, labels, returnable and
21 nonreturnable containers, returnable pallets and all other
1 wrapping supplies, when such use is incidental to the delivery
2 of any personal property by a vendor of taxable and nontaxable
3 tangible personal property, except that any charge for wrapping
4 or packaging shall be subject to tax at the rate imposed by
5 section 202.
6 * * *
7 Section 2. This act shall take effect July 1, 2001, or
8 immediately, whichever is later.
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