PRINTER'S NO. 2951
No. 2191 Session of 2001
INTRODUCED BY LESCOVITZ, DeLUCA, CASORIO, CRUZ, DeWEESE, GEORGE,
HANNA, LEDERER, HARHAI, LAUGHLIN, McGEEHAN, PALLONE,
PISTELLA, ROBERTS, ROONEY, SAINATO, SCRIMENTI, SOLOBAY,
STABACK, STEELMAN, SURRA, TANGRETTI, WALKO, WOJNAROSKI,
YOUNGBLOOD, YUDICHAK, BELARDI, BELFANTI AND WASHINGTON,
NOVEMBER 26, 2001
REFERRED TO COMMITTEE ON FINANCE, NOVEMBER 26, 2001
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 sales and
11 use tax.
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 (62) In accordance with regulations of the department, the
1 sale at retail or use of tangible personal property to the
2 extent Federal law authorizes reimbursement to the Commonwealth
3 for sales tax not collected during the period specified by
4 Federal law.
5 Section 2. The Department of Revenue shall promulgate
6 regulations to require reports from persons required to collect
7 the tax under Article II of the act. The reports shall state the
8 amount of tax which would have been collected but for the
9 addition of section 204(62) of the act.
10 Section 3. This act shall take effect immediately.
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