THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY ARGALL, PILEGGI, FOLMER, RAFFERTY, D. WHITE, M. WHITE, FERLO, PIPPY, BOSCOLA, WAUGH, EICHELBERGER, WOZNIAK, YUDICHAK AND BROWNE, JUNE 6, 2012

REFERRED TO FINANCE, JUNE 6, 2012  

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 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 clauses 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 aircraft parts, including

the maintenance and installation of such parts, exclusively in

repair, maintenance or rebuilding of aircraft or in overhauling

aircraft components. For purposes of this clause, the term

"aircraft" shall include a fixed-wing aircraft, powered

aircraft, tilt-rotor or tilt-wing aircraft, glider or unmanned

aircraft.

(70)  The sale at retail or use of fixed-wing aircraft, new

or used.

Section 2.  This act shall take effect in 90 days.