PRINTER'S NO. 1752
No. 1345 Session of 2000
INTRODUCED BY HART, WOZNIAK, TILGHMAN, EARLL, WHITE, MUSTO,
GERLACH AND LEMMOND, MARCH 16, 2000
REFERRED TO FINANCE, MARCH 16, 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 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(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 worn or carried on or about the human body but all
1 accessories, ornamental wear, [formal day or evening apparel,]
2 and articles made of fur on the hide or pelt or any material
3 imitative of fur and articles of which such fur, real, imitation
4 or synthetic, is the component material of chief value, but only
5 if such value is more than three times the value of the next
6 most valuable component material, and sporting goods and
7 clothing not normally used or worn when not engaged in sports
8 shall not be excluded from the tax.
9 * * *
10 Section 2. This act shall take effect in 60 days.
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