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PRINTER'S NO. 774
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
718
Session of
2017
INTRODUCED BY F. KELLER, BARRAR, V. BROWN, BULLOCK, D. COSTA,
CUTLER, DOWLING, FLYNN, FREEMAN, GABLER, GROVE, KAUFFMAN,
KORTZ, McGINNIS, MILLARD, PEIFER, READSHAW, SANKEY, SOLOMON,
STAATS AND WARD, MARCH 6, 2017
REFERRED TO COMMITTEE ON FINANCE, MARCH 6, 2017
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 tax for education, further providing for
exclusion for sale at retail of a gun safe or gun lock from
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:
* * *
(71) The sale at retail of a gun safe or gun lock. For the
purposes of this clause, the following words, terms and phrases
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shall have the following meanings:
(i) "gun safe" means a self-contained enclosure specifically
designed and manufactured for the purpose of storing a firearm
and equipped with a padlock, key lock, combination lock or
similar locking device which, when locked, prevents the
unauthorized use of the firearm. The term does not include a gun
cabinet;
(ii) "gun lock" means an originally manufactured locking
device that when properly affixed and applied to a firearm is
designed to prevent the unintentional or unauthorized discharge
of the firearm. The term includes trigger locks, cable locks and
chamber locks.
Section 2. This act shall take effect in 60 days.
20170HB0718PN0774 - 2 -
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