PRINTER'S NO. 726
No. 658 Session of 1977
INTRODUCED BY NOYE, KLINGAMAN, HALVERSON, HASAY, BURD, NOVAK,
LETTERMAN, SHUMAN AND BITTLE, MARCH 16, 1977
REFERRED TO COMMITTEE ON FINANCE, MARCH 16, 1977
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," excluding from taxation the sale or use of
11 certain game birds raised by farmers.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204, act of March 4, 1971 (P.L.6, No.2),
15 known as the "Tax Reform Code of 1971," is amended by adding a
16 clause to read:
17 Section 204. Exclusions from Tax.--The tax imposed by
18 section 202 shall not be imposed upon
19 * * *
20 (37) The sale at retail or use of game birds which are
21 raised by farmers whether sold for propagation, field trials,
22 training purposes, or public and paid shooting grounds.
1 Section 2. This act shall take effect in 60 days.
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