PRINTER'S NO. 1837
No. 1521 Session of 1999
INTRODUCED BY PERZEL, BOYES, TRELLO AND RAYMOND, MAY 12, 1999
REFERRED TO COMMITTEE ON FINANCE, MAY 12, 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," further providing for the definition of
11 "manufacture."
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 201(c) of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
16 by adding a subclause to read:
17 Section 201. Definitions.--The following words, terms and
18 phrases when used in this Article II shall have the meaning
19 ascribed to them in this section, except where the context
20 clearly indicates a different meaning:
21 * * *
22 (c) "Manufacture." The performance of manufacturing,
1 fabricating, compounding, processing or other operations,
2 engaged in as a business, which place any tangible personal
3 property in a form, composition or character different from that
4 in which it is acquired whether for sale or use by the
5 manufacturer, and shall include, but not be limited to--
6 * * *
7 (8) Producing tangible personal property in the form of a
8 commercial mobile radio service system and producing such
9 service, whether or not any such production may be construed in
10 whole or in part of constructing, altering, servicing, repairing
11 or improving real estate. "Commercial mobile radio service"
12 shall have the meaning stated in 47 CFR 20.3 (relating to
13 definitions).
14 * * *
15 Section 2. This act shall take effect in 60 days.
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