PRINTER'S NO. 1955

THE GENERAL ASSEMBLY OF PENNSYLVANIA


SENATE BILL

No. 1360 Session of 2008


        INTRODUCED BY BRUBAKER, ORIE, PUNT, RAFFERTY, ROBBINS, O'PAKE,
           WOZNIAK, KASUNIC, KITCHEN, GREENLEAF, BOSCOLA, MADIGAN,
           WASHINGTON AND MUSTO, APRIL 14, 2008

        REFERRED TO FINANCE, APRIL 14, 2008

                                     AN ACT

     1  Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
     2     act relating to tax reform and State taxation by codifying
     3     and enumerating certain subjects of taxation and imposing
     4     taxes thereon; providing procedures for the payment,
     5     collection, administration and enforcement thereof; providing
     6     for tax credits in certain cases; conferring powers and
     7     imposing duties upon the Department of Revenue, certain
     8     employers, fiduciaries, individuals, persons, corporations
     9     and other entities; prescribing crimes, offenses and
    10     penalties," in sales and use tax, further providing for
    11     definitions and for exclusions.

    12     The General Assembly of the Commonwealth of Pennsylvania
    13  hereby enacts as follows:
    14     Section 1.  Sections 201 and 204 of the act of March 4, 1971
    15  (P.L.6, No.2), known as the Tax Reform Code of 1971, are amended
    16  by adding clauses to read:
    17     Section 201.  Definitions.--The following words, terms and
    18  phrases when used in this Article II shall have the meaning
    19  ascribed to them in this section, except where the context
    20  clearly indicates a different meaning:
    21     * * *
    22     (eee)  "Animal housing facility."  A roofed structure or

     1  facility, or a portion of the facility, used for occupation by
     2  livestock or poultry.
     3     Section 204.  Exclusions from Tax.--The tax imposed by
     4  section 202 shall not be imposed upon any of the following:
     5     * * *
     6     (67)  The sale at retail or use of building materials and
     7  supplies used for the construction or repair of animal
     8  production buildings regardless if the sale is made to the
     9  purchaser directly or pursuant to a construction contract.
    10     (68)  The sale at retail or the use of building materials and
    11  supplies for the construction or repair of an animal housing
    12  facility. This clause applies regardless of whether:
    13     (i)  the sale is made directly to a taxpayer or pursuant to a
    14  construction contract; or
    15     (ii)  the use is made directly by a taxpayer or pursuant to a
    16  construction contract.
    17     Section 2.  The addition of section 204(67) and (68) shall
    18  apply to sales and uses made after September 30, 2008.
    19     Section 3.  This act shall take effect July 1, 2008, or
    20  immediately, whichever is later.







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