PRINTER'S NO. 1274
No. 1043 Session of 1999
INTRODUCED BY WAUGH, WAGNER, COSTA, LEMMOND, HART, BOSCOLA AND WHITE, JULY 1, 1999
REFERRED TO FINANCE, JULY 1, 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," further providing for exclusions from sales and
11 use tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204(26) of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
16 to read:
17 Section 204. Exclusions from Tax.--The tax imposed by
18 section 202 shall not be imposed upon
19 * * *
20 (26) The sale at retail or use of all vesture, wearing
21 apparel, raiments, garments, footwear and other articles of
22 clothing, including patterns and material for the manufacture of
1 such articles, worn or carried on or about the human body but
2 all accessories, ornamental wear, formal day or evening apparel,
3 and articles made of fur on the hide or pelt or any material
4 imitative of fur and articles of which such fur, real, imitation
5 or synthetic, is the component material of chief value, but only
6 if such value is more than three times the value of the next
7 most valuable component material, and sporting goods and
8 clothing not normally used or worn when not engaged in sports
9 shall not be excluded from the tax.
10 * * *
11 Section 2. This act shall take effect in 60 days.
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