PRINTER'S NO. 93
No. 86 Session of 1989
INTRODUCED BY PETRARCA, GEIST, PETRONE, MRKONIC, STABACK,
CAPPABIANCA, REBER, VEON, TRELLO, LaGROTTA, HALUSKA,
KOSINSKI, WOZNIAK, PHILLIPS, DALEY, GIGLIOTTI, PRESTON AND
BILLOW, JANUARY 24, 1989
REFERRED TO COMMITTEE ON FINANCE, JANUARY 24, 1989
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 tax motor vehicles
11 manufactured within this Commonwealth.
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 (47) The sale at retail or use of a motor vehicle
21 manufactured or assembled within this Commonwealth.
1 Section 2. This act shall take effect in 60 days.
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