PRINTER'S NO. 2172
No. 1548 Session of 2000
INTRODUCED BY MELLOW, COSTA, BELAN, KITCHEN, MUSTO, STAPLETON
AND WOZNIAK, OCTOBER 2, 2000
REFERRED TO FINANCE, OCTOBER 2, 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 tax.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
14 No.2), known as the Tax Reform Code of 1971, is amended by
15 adding a clause to read:
16 Section 204. Exclusions from Tax.--The tax imposed by
17 section 202 shall not be imposed upon
18 * * *
19 (61) The sale at retail or use of steam, natural and
20 artificial gas, fuel oil, electricity or intrastate subscriber
21 line charges, basic local telephone service or telegraph service
1 when the purchaser is an owner of a vacant building and
2 maintains such services for the purpose of protection of the
3 property or for future occupation. For purposes of this
4 subsection, a vacant building shall not include property which
5 has been abandoned by the owner.
6 Section 2. This act shall take effect in 60 days.
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