PRINTER'S NO. 2380
No. 1933 Session of 1977
INTRODUCED BY NOYE, LETTERMAN, BRUNNER, YAHNER, WILT, HALVERSON,
FISCHER, HASAY, DeVERTER, ARMSTRONG, CESSAR, HASKELL, BITTLE,
KLINGAMAN, MILLER, THOMAS AND ANDERSON, DECEMBER 1, 1977
REFERRED TO COMMITTEE ON FINANCE, DECEMBER 1, 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 firewood from the tax for education.
11 The General Assembly of the Commonwealth of Pennsylvania
12 enacts as follows:
13 Section 1. Clause (18) of section 204, act of March 4, 1971
14 (P.L.6, No.2) known as the "Tax Reform Code of 1971," is amended
15 to read:
16 Section 204. Exclusions from tax.--The tax imposed by
17 section 202 shall not be imposed upon
18 * * *
19 (18) The sale at retail or use of coal or firewood.
20 * * *
21 Section 2. This act shall take effect immediately.
K3L56RZ/19770H1933B2380