PRINTER'S NO.  54

  

THE GENERAL ASSEMBLY OF PENNSYLVANIA

  

HOUSE BILL

 

No.

101

Session of

2011

  

  

INTRODUCED BY PRESTON, B. BOYLE, V. BROWN, BUXTON, D. COSTA, DePASQUALE, FABRIZIO, FRANKEL, FREEMAN, JOSEPHS, KORTZ, LONGIETTI, MILLARD, MURPHY, M. O'BRIEN, PAYTON, PETRI, READSHAW, REICHLEY, SAINATO, SANTARSIERO, K. SMITH, VITALI, WAGNER AND KULA, JANUARY 19, 2011

  

  

REFERRED TO COMMITTEE ON FINANCE, JANUARY 19, 2011  

  

  

  

AN ACT

  

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

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act relating to tax reform and State taxation by codifying

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and enumerating certain subjects of taxation and imposing

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taxes thereon; providing procedures for the payment,

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collection, administration and enforcement thereof; providing

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for tax credits in certain cases; conferring powers and

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imposing duties upon the Department of Revenue, certain

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employers, fiduciaries, individuals, persons, corporations

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and other entities; prescribing crimes, offenses and

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penalties," excluding the purchase price of electric

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vehicles, hybrid electric vehicles and zero emission vehicles

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from the sales and use tax.

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The General Assembly of the Commonwealth of Pennsylvania

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hereby enacts as follows:

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

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

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adding a clause to read:

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

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

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* * *

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(47.1)  (i)  Three percent of the purchase price of the sale

 


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at retail or use of electric vehicles, hybrid electric vehicles

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and zero emission vehicles as defined in 75 Pa.C.S. § 102 

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(relating to definitions). The department shall promulgate rules

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and regulations to enforce this exemption.

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(ii)  The sale at retail or use of power units for vehicles

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that are exempt under subclause (i).

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(iii)  This clause shall expire five years from the effective

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date of this clause.

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* * *

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

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