THE GENERAL ASSEMBLY OF PENNSYLVANIA
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
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," excluding the purchase price of electric
vehicles, hybrid electric vehicles and zero emission vehicles
from the sales and use 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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(47.1) (i) Three percent of the purchase price of the sale
at retail or use of electric vehicles, hybrid electric vehicles
and zero emission vehicles as defined in 75 Pa.C.S. § 102
(relating to definitions). The department shall promulgate rules
and regulations to enforce this exemption.
(ii) The sale at retail or use of power units for vehicles
that are exempt under subclause (i).
(iii) This clause shall expire five years from the effective
date of this clause.
* * *
Section 2. This act shall take effect in 60 days.