PRINTER'S NO. 3545
No. 2625 Session of 1982
INTRODUCED BY CLYMER, GRUPPO, PUNT, JOHNSON AND VROON,
SEPTEMBER 13, 1982
REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 13, 1982
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 sales tax.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 204, act of March 4, 1971 (P.L.6, No.2),
14 known as the "Tax Reform Code of 1971," is amended by adding a
15 clause to read:
16 Section 204. Exclusions from Tax.--The tax imposed by
17 section 202 shall not be imposed upon
18 * * *
19 (43) The sale of house trailers and mobile homes which have
20 been affixed to the ground and which are assessed and taxed by
21 local taxing authorities.
1 Section 2. This act shall take effect in 60 days.
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