PRINTER'S NO. 1955
No. 1360 Session of 2008
INTRODUCED BY BRUBAKER, ORIE, PUNT, RAFFERTY, ROBBINS, O'PAKE,
WOZNIAK, KASUNIC, KITCHEN, GREENLEAF, BOSCOLA, MADIGAN,
WASHINGTON AND MUSTO, APRIL 14, 2008
REFERRED TO FINANCE, APRIL 14, 2008
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," in sales and use tax, further providing for
11 definitions and for exclusions.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Sections 201 and 204 of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, are amended
16 by adding clauses to read:
17 Section 201. Definitions.--The following words, terms and
18 phrases when used in this Article II shall have the meaning
19 ascribed to them in this section, except where the context
20 clearly indicates a different meaning:
21 * * *
22 (eee) "Animal housing facility." A roofed structure or
1 facility, or a portion of the facility, used for occupation by
2 livestock or poultry.
3 Section 204. Exclusions from Tax.--The tax imposed by
4 section 202 shall not be imposed upon any of the following:
5 * * *
6 (67) The sale at retail or use of building materials and
7 supplies used for the construction or repair of animal
8 production buildings regardless if the sale is made to the
9 purchaser directly or pursuant to a construction contract.
10 (68) The sale at retail or the use of building materials and
11 supplies for the construction or repair of an animal housing
12 facility. This clause applies regardless of whether:
13 (i) the sale is made directly to a taxpayer or pursuant to a
14 construction contract; or
15 (ii) the use is made directly by a taxpayer or pursuant to a
16 construction contract.
17 Section 2. The addition of section 204(67) and (68) shall
18 apply to sales and uses made after September 30, 2008.
19 Section 3. This act shall take effect July 1, 2008, or
20 immediately, whichever is later.
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