PRINTER'S NO. 1605
No. 1247 Session of 2001
INTRODUCED BY WAGNER, STOUT, LAVALLE, COSTA, O'PAKE, MUSTO,
C. WILLIAMS, LOGAN AND MELLOW, DECEMBER 10, 2001
REFERRED TO FINANCE, DECEMBER 10, 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 exclusion 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
19 * * *
20 (62) The sale of all tangible personal property or services
21 as defined under section 202 of this act during the exclusion
22 period. For purposes of this clause, the phrase "exclusion
1 period" means the period of three days from December 20, 2001,
2 to and including December 22, 2001.
3 Section 2. This act shall take effect immediately.
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