THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY CORMAN, EARLL, ALLOWAY, ERICKSON, FOLMER, RAFFERTY, ROBBINS, WAUGH, M. WHITE, WONDERLING AND WARD, FEBRUARY 20, 2009

REFERRED TO FINANCE, FEBRUARY 20, 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 exclusions from tax.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 204 of the act of March 4, 1971 (P.L.6,

No.2), known as the Tax Reform Code of 1971, is amended by

adding a clause 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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(44.1)  The sale at retail of wood burning stoves, indoor and

outdoor, which are only capable of using wood as a fuel source.

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