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PRINTER'S NO. 1019
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
897
Session of
2017
INTRODUCED BY FEE, BLOOM, CUTLER, GILLEN, GROVE, HENNESSEY,
HICKERNELL, JAMES, KAUFFMAN, M. K. KELLER, MENTZER, MILLARD,
MURT, SANKEY, WARD AND ZIMMERMAN, MARCH 20, 2017
REFERRED TO COMMITTEE ON FINANCE, MARCH 20, 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
definitions and for exclusions from tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 201 and 204 of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, are amended
by adding clauses to read:
Section 201. Definitions.--The following words, terms and
phrases when used in this Article II shall have the meaning
ascribed to them in this section, except where the context
clearly indicates a different meaning:
* * *
(eee) "Animal housing facility." A roofed structure or
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facility, or a portion of the facility, used for occupation by
livestock or poultry.
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 building materials and supplies
used for the construction or repair of an animal housing
facility, regardless if the sale is made to the purchaser
directly or pursuant to a construction contract.
Section 2. The addition of section 204(71) of the act shall
apply to sales made after December 31, 2017.
Section 3. This act shall take effect immediately.
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