SENATE AMENDED
PRIOR PRINTER'S NOS. 209, 1487 PRINTER'S NO. 3206
No. 188 Session of 1975
INTRODUCED BY MESSRS. GEORGE, RENWICK, HALVERSON, NOYE,
KLINGAMAN, THOMAS, KUSSE, McCUE, GEESEY AND ZELLER,
FEBRUARY 3, 1975
AS AMENDED ON THIRD CONSIDERATION, IN SENATE, MAY 17, 1976
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 TERM "TANGIBLE PERSONAL <--
11 PROPERTY" AND exempting certain fish feed from the sales tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 SECTION 1. CLAUSE (M) OF SECTION 201, ACT OF MARCH 4, 1971 <--
15 (P.L.6, NO.2), KNOWN AS THE "TAX REFORM CODE OF 1971," AMENDED
16 AUGUST 31, 1971 (P.L.362, NO.93), IS AMENDED 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 * * *
1 (M) "TANGIBLE PERSONAL PROPERTY." CORPOREAL PERSONAL
2 PROPERTY INCLUDING, BUT NOT LIMITED TO, GOODS, WARES,
3 MERCHANDISE, STEAM AND NATURAL AND MANUFACTURED AND BOTTLED GAS
4 FOR NON-RESIDENTIAL USE, ELECTRICITY FOR NON-RESIDENTIAL USE,
5 INTRASTATE TELEPHONE AND TELEGRAPH SERVICE FOR NON-RESIDENTIAL
6 USE, SPIRITUOUS OR VINOUS LIQUOR AND MALT OR BREWED BEVERAGES
7 AND SOFT DRINKS; BUT THE TERM SHALL NOT INCLUDE HOUSEHOLD
8 SUPPLIES PURCHASED AT RETAIL ESTABLISHMENTS FOR RESIDENTIAL
9 CONSUMPTION, INCLUDING BUT NOT LIMITED TO, SOAPS, DETERGENTS,
10 CLEANING AND POLISHING PREPARATIONS, PAPER GOODS, HOUSEHOLD
11 WRAPPING SUPPLIES AND ITEMS OF SIMILAR NATURE, OR SANITARY
12 NAPKINS, TAMPONS OR SIMILAR ITEMS USED FOR FEMININE HYGIENE. NOR
13 SHALL SAID TERM INCLUDE STEAM, NATURAL AND MANUFACTURED AND
14 BOTTLED GAS, FUEL OIL, ELECTRICITY OR INTRASTATE TELEPHONE OR
15 TELEGRAPH SERVICE WHEN PURCHASED DIRECTLY BY THE USER THEREOF
16 SOLELY FOR HIS OWN RESIDENTIAL USE. NOR SHALL SAID TERM INCLUDE
17 STEAM, NATURAL AND MANUFACTURED AND BOTTLED GAS, FUEL OIL,
18 ELECTRICITY OR INTRASTATE TELEPHONE OR TELEGRAPH SERVICE WHEN
19 PURCHASED FOR RESIDENTIAL USE BY A NON-PROFIT COOPERATIVE
20 COMMUNITY HOUSING CORPORATION WHICH FOR PURPOSES OF THIS SECTION
21 MEANS A NON-PROFIT CORPORATION:
22 (I) HAVING ONE AND ONLY ONE CLASS OF STOCK OUTSTANDING;
23 (II) EACH STOCKHOLDER OF WHICH IS ENTITLED, SOLELY BY REASON
24 OF HIS OWNERSHIP OF STOCK IN THE CORPORATION, TO OCCUPY FOR
25 DWELLING PURPOSES, A HOUSE, OR AN APARTMENT IN A BUILDING OWNED
26 OR LEASED BY SUCH CORPORATION;
27 (III) NO STOCKHOLDER OF WHICH IS ENTITLED (EITHER
28 CONDITIONALLY OR UNCONDITIONALLY) TO RECEIVE ANY DISTRIBUTION
29 OUT OF EARNINGS AND PROFITS OF THE CORPORATION, EXCEPT ON A
30 COMPLETE OR PARTIAL LIQUIDATION OF THE CORPORATION; AND
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1 (IV) EIGHTY PER CENT OR MORE OF GROSS INCOME OF WHICH, FOR
2 THE TAXABLE YEAR IN WHICH THE TAXES AND INTEREST ARE PAID OR
3 INCURRED, IS DERIVED FROM TENANT-STOCKHOLDERS.
4 * * *
5 Section 1 2. Section 204, act of March 4, 1971 (P.L.6, <--
6 No.2), known as the "Tax Reform Code of 1971," OF THE ACT is <--
7 amended by adding a clause to read:
8 Section 204. Exclusions from Tax.--The tax imposed by
9 section 202 shall not be imposed upon
10 * * *
11 (37) The sale at retail or use of fish feed purchased by or
12 on behalf of fish cooperatives or nurseries approved by the
13 Pennsylvania Fish Commission.
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