PRINTER'S NO. 603
No. 576 Session of 2005
INTRODUCED BY LAVALLE, COSTA, FERLO, ORIE, KITCHEN, O'PAKE,
STACK AND BOSCOLA, APRIL 1, 2005
REFERRED TO FINANCE, APRIL 1, 2005
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," providing a sales tax exemption for the cost of
11 parts and labor necessary for a motor vehicle to comply with
12 emissions inspection standards.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
16 No.2), known as the Tax Reform Code of 1971, is amended by
17 adding a clause to read:
18 Section 204. Exclusions from Tax.--The tax imposed by
19 section 202 shall not be imposed upon any of the following:
20 * * *
21 (65) The sale at retail or use of parts and labor necessary
22 for a motor vehicle to meet compliance standards for vehicle
1 emissions.
2 Section 2. This act shall take effect immediately.
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