PRINTER'S NO. 2029
No. 1585 Session of 2007
INTRODUCED BY DeLUCA, CALTAGIRONE, CASORIO, CURRY, GOODMAN,
GRUCELA, HARHART, KILLION, KORTZ, KOTIK, MAHONEY, MANN,
McGEEHAN, R. MILLER, MURT, NAILOR, M. O'BRIEN, PALLONE,
PETRARCA, PETRONE, READSHAW, SOLOBAY, TANGRETTI, WALKO,
WANSACZ, WOJNAROSKI, YOUNGBLOOD, FABRIZIO, BOYD, COSTA AND
HORNAMAN, JUNE 21, 2007
REFERRED TO COMMITTEE ON FINANCE, JUNE 21, 2007
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 smoke detectors, fire extinguishers and
11 other fire prevention and fire safety equipment from the
12 sales and use tax.
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 (67) The sale at retail or use of a smoke detector, fire
1 extinguisher and other fire prevention and fire safety
2 equipment.
3 Section 2. This act shall take effect in 60 days.
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