PRINTER'S NO. 3608
No. 2673 Session of 1982
INTRODUCED BY CORDISCO AND COLAFELLA, SEPTEMBER 21, 1982
REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 21, 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," exempting child restraint devices from the sales 11 tax. 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 (43) The sale at retail or use of child restraint devices 21 used in motor vehicles. 22 Section 2. This act shall take effect in 60 days. I13L72DGS/19820H2673B3608