PRINTER'S NO. 2514
No. 1955 Session of 1975
INTRODUCED BY ANDERSON, DREIBELBIS, PANCOAST AND MILLIRON,
NOVEMBER 25, 1975
REFERRED TO COMMITTEE ON FINANCE, NOVEMBER 25, 1975
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 exclusion of certain
11 residential vertical or inclined conveyancing devices.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Clause (17) of section 204, act of March 4, 1971
15 (P.L.6, No.2), known as the "Tax Reform Code of 1971," amended
16 July 20, 1974 (P.L.535, No.183), is amended to read:
17 Section 204. Exclusions from Tax.--The tax imposed by
18 section 202 shall not be imposed upon
19 * * *
20 (17) The sale at retail or use of prescription or non-
21 prescription medicines, drugs or medical supplies, crutches and
22 wheelchairs for the use of cripples and invalids, artificial
1 limbs, artificial eyes and artificial hearing devices when
2 designed to be worn on the person of the purchaser or user,
3 false teeth and materials used by a dentist in dental treatment,
4 eyeglasses when especially designed or prescribed by an
5 ophthalmologist, oculist or optometrist for the personal use of
6 the owner or purchaser and artificial braces and supports
7 designed solely for the use of crippled persons or any other
8 therapeutic, prosthetic or artificial device designed for the
9 use of a particular individual to correct or alleviate a
10 physical incapacity, including but not limited to residential
11 vertical or inclined devices designed to convey such
12 individuals, including all materials and supplies used in the
13 construction, maintenance or repair thereof, hospital beds, iron
14 lungs, and kidney machines.
15 * * *
16 Section 2. This act shall take effect immediately and shall
17 be retroactive to March 4, 1971.
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