PRINTER'S NO. 126
No. 114 Session of 1979
INTRODUCED BY J. L. WRIGHT, JR., B. F. O'BRIEN, SWEET AND BURNS,
FEBRUARY 6, 1979
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 7, 1979
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 exclusions from the tax for
11 education.
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 (38) The sale at retail of storm windows and doors and
21 insulation materials for use in residential homes.
22 Section 2. This act shall take effect immediately.
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