PRIOR PRINTER'S NO. 231 PRINTER'S NO. 1756
No. 222 Session of 1991
INTRODUCED BY BATTISTO, GEORGE, TRELLO, REBER, ANGSTADT, PERZEL,
DALEY, VEON, M. N. WRIGHT, STISH, MIHALICH, CAPPABIANCA,
COLAFELLA, HERMAN, STABACK, SAURMAN, COWELL, WOGAN, HAYDEN,
LESCOVITZ, FREEMAN, MERRY, NAHILL, D. R. WRIGHT, COY,
JAROLIN, PISTELLA, MELIO, PRESTON, TIGUE, OLASZ, CAWLEY,
BUNT, HECKLER, JOHNSON, BUSH, E. Z. TAYLOR, ITKIN, PETRARCA,
LAUGHLIN, CORRIGAN, McCALL, STEIGHNER, FARGO, WOZNIAK,
SEMMEL, CORNELL, KASUNIC, MICHLOVIC, CLARK, STEELMAN AND
BROUJOS, FEBRUARY 4, 1991
AS RE-REPORTED FROM COMMITTEE ON APPROPRIATIONS, HOUSE OF
REPRESENTATIVES, AS AMENDED, MAY 29, 1991
AN ACT
1 Excluding the sale of recyclable material from municipal
2 personal property sale restrictions and from the sales tax. <--
3 The General Assembly of the Commonwealth of Pennsylvania
4 hereby enacts as follows:
5 Section 1. Definitions.
6 The following words and phrases when used in this act shall
7 have the meanings given to them in this section unless the
8 context clearly indicates otherwise:
9 "Municipality." Any county, city, borough, incorporated
10 town, township or home rule municipality.
11 "Tax Reform Code of 1971." The act of March 4, 1971 (P.L.6, <--
12 No.2), known as the Tax Reform Code of 1971.
13 Section 2. Exclusion.
14 A municipality shall not be subject to requirements otherwise
1 imposed by law for the sale of personal property owned by the
2 municipality when selling recyclable material or material
3 separated, collected, recovered or created by recycling.
4 Section 3. Exemption from sales tax. <--
5 The sale, by a municipality, of recyclable materials or
6 material separated, collected, recovered or created by
7 recycling, shall not be subject to the tax imposed by Article II
8 of the Tax Reform Code of 1971.
9 Section 4 3. Effective date. <--
10 This act shall take effect immediately.
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