THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY BENNINGHOFF, BEYER, CAUSER, CREIGHTON, CUTLER, EVERETT, FLECK, GINGRICH, HARRIS, HUTCHINSON, KAUFFMAN, LONGIETTI, METZGAR, MURT, PETRARCA, PYLE, RAPP, ROAE, ROCK, ROHRER, SIPTROTH, SWANGER, VULAKOVICH AND YOUNGBLOOD, FEBRUARY 19, 2009

REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 19, 2009  

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," further providing for sales and use tax

exclusions.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 204(44) of the act of March 4, 1971 (P.L.

6, No.2), known as the Tax Reform Code of 1971, amended June 22,

2001 (P.L.353, No.23), is amened to read:

Section 204.  Exclusions from Tax.--The tax imposed by

section 202 shall not be imposed upon any of the following:

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(44)  The sale at retail or use of firewood or any tangible

personal property that burns firewood to generate electricity,

including wood burning stoves and wood burning furnaces. For the

purpose of this clause, firewood shall mean the product of trees

when severed from the land and cut into proper lengths for

burning and pellets made from pure wood sawdust if used for fuel

for cooking, hot water production or to heat residential

dwellings.

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Section 2.  This act shall take effect in 60 days.