THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY REICHLEY, DENLINGER, BOYD, EVERETT, FARRY, GIBBONS, GINGRICH, GODSHALL, HENNESSEY, OBERLANDER, READSHAW, SCAVELLO, SWANGER, CREIGHTON, HESS, PICKETT, FLECK, SONNEY, DAY, STERN, BAKER, KAUFFMAN AND MIRABITO, JUNE 14, 2011

AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES, AS AMENDED, DECEMBER 14, 2011   

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," in sales and use tax, further providing for

exclusions.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 204(35) of the act of March 4, 1971

<--

(P.L.6, No.2), known as the Tax Reform Code of 1971, amended

April 23, 1998 (P.L.239, No.45), is amended to read:

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

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

* * *

(35)  The sale at retail or use of [mail order catalogs]

printed publications, regardless of distribution method, and

direct mail advertising literature or materials, including

electoral literature or materials, such as envelopes, address

labels and a one-time license to use a list of names and mailing

addresses for each delivery of direct mail advertising

literature or materials, including electoral literature or

materials, through the United States Postal Service. For the

purposes of this clause, printed publications shall include mail

order catalogs, advertising literature, textbooks, newspapers,

shopping guides and magazines sold by subscription.

* * *

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

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:

* * *

(69)  The sale at retail or use of shopping guides or the raw

materials used in producing shopping guides. For the purposes of

this section, a shopping guide shall be a publication primarily

devoted to consumer awareness, promotion or information and is

generally provided to a consumer free of charge, fixed in print,

established and published at regular intervals, bearing a

masthead and a date of issue, and each issue contains

advertising from numerous unrelated advertisers.

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