PRINTER'S NO. 1605
No. 1256 Session of 2000
INTRODUCED BY SLOCUM, EARLL, ROBBINS, WENGER, WAUGH, HART, COSTA, O'PAKE, THOMPSON AND BOSCOLA, JANUARY 6, 2000
REFERRED TO FINANCE, JANUARY 6, 2000
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 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 (58) The sale at retail or use of the following equipment 21 used directly and predominantly in the manufacture of products, 22 regardless of whether the person that holds title to the
1 equipment manufactures a product: 2 (i) Molds and related mold equipment. 3 (ii) Forming and processing dies. 4 (iii) Stamping plates used in manufacturing a product. 5 (iv) Artwork used in manufacturing a product. 6 Section 2. This act shall take effect in 60 days. L16L72VDL/20000S1256B1605 - 2 -