THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY ORIE, PIPPY, FOLMER, ALLOWAY, WOZNIAK, WONDERLING, WAUGH, WASHINGTON, EARLL, GREENLEAF AND M. WHITE, FEBRUARY 20, 2009

REFERRED TO FINANCE, FEBRUARY 20, 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," defining "pallet"; and further providing for

exclusions from sales and use tax.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 201 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 201.  Definitions.--The following words, terms and

phrases when used in this Article II shall have the meaning

ascribed to them in this section, except where the context

clearly indicates a different meaning:

* * *

(eee)  "Pallet."  A small, low, portable platform, designed

to be lifted by a forklift, pallet jack or other jacking device,

upon which goods and products are placed, regardless of being

returnable or nonreturnable.

Section 2.  Section 204(13) of the act is amended to read:

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

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

* * *

(13)  The sale at retail, or use of wrapping paper, wrapping

twine, bags, cartons, tape, rope, labels, nonreturnable

containers, [and] all other wrapping supplies, and pallets when

such use is incidental to the delivery of any personal property,

except that any charge for wrapping or packaging shall be

subject to tax at the rate imposed by section 202.

* * *

Section 3.  The amendment or addition of sections 201(eee)

and 204(13) shall apply to tax years beginning after December

31, 1999.

Section 4.  This act shall take effect immediately.