PRINTER'S NO. 2046
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1268
Session of
2018
INTRODUCED BY HUTCHINSON, MENSCH, REGAN, STEFANO AND VULAKOVICH,
SEPTEMBER 28, 2018
REFERRED TO FINANCE, SEPTEMBER 28, 2018
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 strategic development areas, further providing
for sales and use tax and for local sales and use tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 2931-C and 2945-C of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are
amended by adding subsections to read:
Section 2931-C. Sales and use tax.
* * *
(c) Exclusive use, consumption and utilization.--In making a
determination whether tangible personal property is for the
exclusive use, consumption and utilization by the qualified
business at its facility located within a strategic development
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area, the Department of Revenue shall construe the term
"exclusive use, consumption and utilization" to include
incidental use of the tangible personal property by an employee
of the qualified business at a location other than the facility.
Section 2945-C. Local sales and use tax.
* * *
(b.1) Exclusive use, consumption and utilization.--In making
a determination whether tangible personal property is for the
exclusive use, consumption and utilization by the qualified
business at its facility located within a strategic development
area, the Department of Revenue and the political subdivision
imposing the tax shall construe the term "exclusive use,
consumption and utilization" to include incidental use of the
tangible personal property by an employee of the qualified
business at a location other than the facility.
* * *
Section 2. The General Assembly finds and declares that the
intent of the addition of sections 2931-C(c) and 2945-C(b.1) of
the act is to clarify existing law.
Section 3. This act shall take effect immediately.
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