PRINTER'S NO. 250
No. 228 Session of 1997
INTRODUCED BY DeLUCA, YOUNGBLOOD, TRELLO, PISTELLA, CLARK,
MUNDY, JAMES, HERSHEY, MILLER, NAILOR, TRAVAGLIO, KENNEY,
CURRY, READSHAW, STABACK, BELARDI, PESCI, KAISER, OLASZ,
WALKO, BOSCOLA, SAINATO, LAUGHLIN, REBER, RUBLEY, FAIRCHILD,
MARKOSEK, SHANER, MELIO, SCHRODER, ITKIN, LEDERER, LYNCH,
PETTIT, McCALL, E. Z. TAYLOR, GIGLIOTTI, L. I. COHEN, LUCYK,
C. WILLIAMS AND BROWNE, FEBRUARY 4, 1997
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 4, 1997
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 sales and use tax
11 exclusions.
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 (53) The sale at retail or use of hairpieces or wigs
1 accompanied by a physician's certification that the individual
2 who will use the item has been tested and positively diagnosed
3 with a medical condition which causes or has led to hair loss.
4 Examples of conditions referred to in this clause are alopecia,
5 cancer and lupus.
6 Section 2. This act shall take effect in 60 days.
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