PRINTER'S NO. 1295
No. 1105 Session of 1997
INTRODUCED BY LAVALLE, WAGNER, BELAN, COSTA, BODACK, AFFLERBACH,
KUKOVICH, O'PAKE, MUSTO, BELL, KITCHEN, ROBBINS, STAPLETON,
GERLACH, TOMLINSON AND THOMPSON, SEPTEMBER 18, 1997
REFERRED TO FINANCE, SEPTEMBER 18, 1997
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 vehicle
11 emissions diagnostic equipment.
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
19 * * *
20 (55) The sale at retail or use of diagnostic equipment
21 necessary to conduct inspections of motor vehicles to determine
22 compliance with vehicle emissions standards.
1 Section 2. This act shall take effect immediately.
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