PRINTER'S NO. 844
No. 778 Session of 1979
INTRODUCED BY LETTERMAN, WACHOB, STEIGHNER, LIVENGOOD, GRIECO
AND B. D. CLARK, MARCH 20, 1979
REFERRED TO COMMITTEE ON FINANCE, MARCH 20, 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," requiring the Department of Revenue to prepare
11 annual lists showing all items exempt from taxation and
12 requiring licensees to place these lists for public
13 examination.
14 The General Assembly of the Commonwealth of Pennsylvania
15 hereby enacts as follows:
16 Section 1. Section 208, act of March 4, 1971 (P.L.6, No.2),
17 known as the "Tax Reform Code of 1971," is amended by adding a
18 subsection to read:
19 Section 208. Licenses.--* * *
20 (e) The department shall prepare, for distribution to every
21 holder of a license, an annual list showing all items which are
22 exempt from taxation pursuant to the provisions of this article.
23 Each holder of a license shall place the departments' list next
1 to each register used to check purchases for review and
2 examination by the public.
3 Section 2. This act shall take effect in 60 days and the
4 first list shall be prepared and distributed no later than 60
5 days following the effective date of this act.
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