PRIOR PRINTER'S NO. 147 PRINTER'S NO. 1717
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, WILLIAMS, BUNT,
GRUITZA, SEMMEL, HUTCHINSON, STERN, DALEY, McILHINNEY,
McGILL, E. Z. TAYLOR, PETRARCA, MAHER, HARHAI, HORSEY,
S. MILLER, ADOLPH, M. COHEN, SERAFINI AND ORIE,
JANUARY 27, 1999
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, MAY 5, 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. TANGIBLE PERSONAL PROPERTY USED BY PERSONS WHO <--
12 ARE VISUALLY IMPAIRED.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
16 No.2), known as the Tax Reform Code of 1971, is amended by
17 adding a clause to read:
18 Section 204. Exclusions from Tax.--The tax imposed by
19 section 202 shall not be imposed upon
1 * * *
2 (58) The sale at retail or use of equipment which <--
3 facilitates TANGIBLE PERSONAL PROPERTY DIRECTLY AND <--
4 PREDOMINANTLY USED TO FACILITATE reading and communicating,
5 including computer and related equipment, by persons who are
6 blind or visually impaired. as those terms are defined under the <--
7 act of (P.L. , No. ) known as the Blindness
8 and Visual Impairment Act. FOR THE PURPOSE OF THIS CLAUSE, THE <--
9 FOLLOWING TERMS OR PHRASES HAVE THE FOLLOWING MEANINGS:
10 (I) "BLIND" MEANS HAVING A VISUAL ACUITY OF TWENTY/TWO
11 HUNDRED OR LESS IN THE BETTER EYE WITH BEST CORRECTION OR HAVING
12 A LIMITATION OF THE FIELD OF VISION SUCH THAT THE WIDEST
13 DIAMETER OF THE VISUAL FIELD SUBTENDS AN ANGULAR DISTANCE NOT
14 GREATER THAN TWENTY DEGREES;
15 (II) "VISUALLY IMPAIRED" MEANS A PROGNOSIS OF SIGNIFICANTLY
16 DETERIORATING VISION AND EITHER A VISUAL ACUITY OF
17 TWENTY/SEVENTY VISION IN THE BETTER EYE WITH BEST CORRECTION OR
18 A LOSS IN THE FIELD OF VISION OF FIFTY PER CENT OR MORE.
19 Section 2. This act shall take effect in 60 days.
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