PRINTER'S NO. 4618
No. 2939 Session of 2006
INTRODUCED BY ZUG, SEMMEL, GINGRICH, ALLEN, BALDWIN, BARRAR,
BELFANTI, BEYER, BOYD, CALTAGIRONE, CAUSER, CREIGHTON, DALEY,
DeLUCA, DeWEESE, FICHTER, FLAHERTY, FLEAGLE, GEORGE, GOOD,
GRUCELA, HARHAI, HENNESSEY, HERSHEY, HESS, HUTCHINSON, JAMES,
KAUFFMAN, KOTIK, MARSICO, McILHATTAN, McILHINNEY, MICOZZIE,
S. MILLER, PALLONE, PETRARCA, PHILLIPS, READSHAW, REED,
REICHLEY, SANTONI, SATHER, SAYLOR, SHANER, SIPTROTH,
B. SMITH, SOLOBAY, SONNEY, STABACK, R. STEVENSON, TANGRETTI,
E. Z. TAYLOR, TRUE, TURZAI, WALKO, WANSACZ, WILT AND
YOUNGBLOOD, SEPTEMBER 25, 2006
REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 25, 2006
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 the sale of tangible personal property
11 by volunteer fire companies from the sales and 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 any of the following:
1 * * *
2 (65) The sale at retail by volunteer fireman's organization
3 of tangible personal property and the use of the tangible
4 personal property.
5 * * *
6 Section 2. This act shall take effect in 60 days.
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