PRINTER'S NO. 3305
No. 2366 Session of 2002
INTRODUCED BY HABAY, CAPPELLI, COSTA, CREIGHTON, DeLUCA, GABIG, HARHAI, HUTCHINSON, LAUGHLIN, MAHER, S. MILLER, PETRARCA, PISTELLA, READSHAW, ROBERTS, ROBINSON, THOMAS, TURZAI, WATERS, WOJNAROSKI AND YOUNGBLOOD, FEBRUARY 12, 2002
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 12, 2002
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 a sales tax holiday.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 204(58) of the act of March 4, 1971
14 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended
15 June 22, 2001 (P.L.353, No.23), is amended to read:
16 Section 204. Exclusions from Tax.--The tax imposed by
17 section 202 shall not be imposed upon
18 * * *
19 (58) The sale at retail or use of [a personal computer, a
20 peripheral device or an Internet access device, or a service
21 contract or single-user licensed software] any taxable tangible
1 personal property purchased [in conjunction with a personal 2 computer, peripheral device or Internet access device,] during 3 the exclusion period by an individual purchaser for nonbusiness 4 use. [The exclusion does not include a sale at retail or use of, 5 leasing, rental or repair of a personal computer, peripheral 6 device or Internet access device; mainframe computers; network 7 servers; local area network hubs; routers and network cabling; 8 network operating systems; multiple-user licensed software; 9 minicomputers; hand-held computers; personal digital assistants 10 without Internet access; hardware word processors; graphical 11 calculators; video game consoles; telephones; digital cameras; 12 pagers; compact discs encoded with music or movies; and digital 13 versatile discs encoded with music or movies.] For purposes of 14 this clause, the phrase "exclusion period" means the period of 15 time from [August 5, 2001, to and including August 12, 2001, and 16 from February 17, 2002, to and including February 24] April 12, 17 2002, to and including April 15, 2002. For purposes of this 18 clause, "purchaser" means an individual who places an order and 19 pays the purchase price by cash or credit during the exclusion 20 period even if delivery takes place after the exclusion period. 21 * * * 22 Section 2. This act shall take effect immediately. A24L72RZ/20020H2366B3305 - 2 -