PRINTER'S NO. 962
No. 891 Session of 1981
INTRODUCED BY STAIRS, KUKOVICH, COCHRAN, PETRARCA, J. L. WRIGHT,
FISCHER, NOYE, COLE, MORRIS, BLAUM, COHEN, BRANDT, DORR,
LETTERMAN AND BOWSER, MARCH 17, 1981
REFERRED TO COMMITTEE ON FINANCE, MARCH 17, 1981
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," providing an additional exemption from sales and
11 use tax for certain solar energy conversion devices.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 201, 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 201. Definitions.--The following words, terms and
18 phrases when used in this Article II shall have the meaning
19 ascribed to them in this section, except where the context
20 clearly indicates a different meaning:
21 * * *
22 (t) "Solar energy conversion device." A mechanism or series
1 of mechanisms with a useful life of at least three years
2 designed primarily to collect, convert, transfer or store for
3 future use solar energy for the purposes of heating, cooling or
4 electric supply but not those parts of a heating, cooling or
5 electric supply system that would be required regardless of the
6 energy source being utilized.
7 Section 2. Section 204 of the act is amended by adding a
8 clause to read:
9 Section 204. Exclusions from Tax.--The tax imposed by
10 section 202 shall not be imposed upon
11 * * *
12 (41) The sale at retail and the cost of installation of a
13 solar energy conversion device in a new or existing residential
14 or commercial building or the cost of modifying an existing
15 energy system to accommodate a solar energy conversion device in
16 a new or existing residential or commercial building. The
17 exemption granted by this clause shall be obtained by filing
18 with the supplier and installer of the solar energy system a
19 certified application for exemption on forms prescribed by the
20 department. Such application shall be filed with the supplier
21 prior to the commencement of construction or installation and
22 shall state that the owner is entitled to the exemption provided
23 by this clause.
24 Section 3. This act shall take effect in 60 days.
B4L72HVY/19810H0891B0962 - 2 -