THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY RAFFERTY, TOMLINSON, TARTAGLIONE, FERLO, BROWNE, WASHINGTON, ERICKSON, ALLOWAY, ORIE, GREENLEAF, MUSTO, FONTANA, O'PAKE, KITCHEN, WONDERLING, LOGAN, FARNESE AND BOSCOLA, MARCH 6, 2009

REFERRED TO FINANCE, MARCH 6, 2009  

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," in sales and use tax, further providing for

exclusions from tax.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 204 of the act of March 4, 1971 (P.L.6,

No.2), known as the Tax Reform Code of 1971, is amended by

adding a clause to read:

Section 204.  Exclusions from Tax.--The tax imposed by

section 202 shall not be imposed upon any of the following:

* * *

(67)  The sale at retail or use of a solar energy system or

any component thereof that complies with applicable national and

industry equipment, installation and performance standards. The

Department of Revenue shall promulgate regulations regarding the

specific standards that solar energy systems must meet to

qualify for the exclusion under this clause. For the purposes of

this clause, "solar energy system" means the equipment and

requisite hardware that provide and are used for collecting,

transferring, converting, storing or using incident solar energy

for water heating, space heating, cooling or other applications.

Section 2.  This act shall take effect in 60 days.