PRINTER'S NO. 147
No. 159 Session of 1999
INTRODUCED BY L. I. COHEN, THOMAS, PESCI, RUBLEY, READSHAW, ARMSTRONG, FAIRCHILD, SANTONI, SATHER, SCRIMENTI, SAINATO, YOUNGBLOOD, ROEBUCK, NAILOR, SCHULER, McCALL, CURRY, FICHTER, CAWLEY, ROSS, LAUGHLIN, STABACK, MELIO, DeLUCA, SEYFERT, TRELLO, WILT, SHANER, CASORIO, RAMOS, C. WILLIAMS, BUNT, GRUITZA, SEMMEL, HUTCHINSON, STERN, DALEY, McILHINNEY, McGILL, E. Z. TAYLOR AND PETRARCA, JANUARY 27, 1999
REFERRED TO COMMITTEE ON FINANCE, JANUARY 27, 1999
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," excluding from sales tax certain equipment used
11 by the blind.
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 equipment which
1 facilitates reading and communicating, including computer and 2 related equipment, by persons who are blind or visually impaired 3 as those terms are defined under the act of (P.L. 4 , No. ) known as the Blindness and Visual Impairment Act. 5 Section 2. This act shall take effect in 60 days. A12L72JRW/19990H0159B0147 - 2 -