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PRIOR PRINTER'S NO. 1547
PRINTER'S NO. 1986
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1127
Session of
2015
INTRODUCED BY STEFANO, SABATINA, BREWSTER, EICHELBERGER, VOGEL,
TARTAGLIONE, TEPLITZ, HUTCHINSON, COSTA, RAFFERTY, DINNIMAN,
WHITE, KITCHEN, MENSCH, YUDICHAK, BAKER, VULAKOVICH, WARD,
AUMENT, HUGHES AND SCARNATI, FEBRUARY 8, 2016
SENATOR EICHELBERGER, FINANCE, AS AMENDED, JUNE 27, 2016
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 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:
* * *
(70) The sale at retail or use of accessory equipment,
communications equipment or protective equipment when purchased
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by a paid or volunteer firefighter who uses personal funds and,
at the time of purchase, provided identification showing his or
her status as a firefighter. The exclusion under this clause
shall be included on any sales tax exclusion list made available
to retailers . AND SHALL NOT APPLY IF THE COST OF THE ACCESSORY
EQUIPMENT, COMMUNICATIONS EQUIPMENT OR PROTECTIVE EQUIPMENT IS
PAID BY THE FIREFIGHTER'S FIRE COMPANY OR ANY OTHER ENTITY. For
purposes of this clause, the following terms or phrases shall
have the following meanings:
(i) "accessory equipment" means firefighting, ambulance and
rescue equipment necessary to carry out the ordinary functions
of supporting fire, life and rescue activities;
(ii) "communications equipment" means any voice or original
transmission system required to support the operation of a
volunteer fire company, volunteer ambulance service and
volunteer rescue squad; and
(iii) "protective equipment" means any equipment used by
firefighters, volunteer ambulance service personnel or volunteer
rescue service personnel to protect their person from injury
while performing their functions, including, but not limited to,
helmets, turnout coats and pants, boots, eye shields, gloves and
self-contained respiratory protection units.
Section 2. This act shall take effect in 60 days.
20160SB1127PN1986 - 2 -
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