An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, further providing for sales and use tax definitions, for sales and use tax exclusions, for sales and use tax penalties, for personal income tax definitions, for classes of personal income, for personal income tax penalties, for realty transfer tax definitions, for realty transfer tax exclusions and for realty transfer tax penalties; and conferring powers and duties on the Pennsylvania Historical and Museum Commission.