PRINTER'S NO. 594
No. 527 Session of 1983
INTRODUCED BY DAWIDA, MORRIS, J. L. WRIGHT, SEVENTY, MAYERNIK,
McVERRY AND D. R. WRIGHT, MARCH 22, 1983
REFERRED TO COMMITTEE ON FINANCE, MARCH 22, 1983
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," excluding from the sales and use tax the sale of
11 fire safety devices.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, is amended by
16 adding a clause to read:
17 Section 204. Exclusions from Tax.--The tax imposed by
18 section 202 shall not be imposed upon
19 * * *
20 (44) The sale at retail or installation of fire safety
21 devices and systems that have been tested or approved by a
22 nationally-recognized testing laboratory. Fire safety systems
1 must conform to design standards that are recognized by the
2 Department of Labor and Industry.
3 Section 2. This act shall take effect in 90 days.
L29L72JLW/19830H0527B0594 - 2 -