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PRINTER'S NO. 957
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
765
Session of
2017
INTRODUCED BY VULAKOVICH, COSTA, FONTANA, HUTCHINSON, KILLION,
RAFFERTY, RESCHENTHALER, STEFANO, TARTAGLIONE AND YUDICHAK,
JUNE 14, 2017
REFERRED TO FINANCE, JUNE 14, 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 exclusions from tax, providing for a tax
exclusion for emergency preparedness items.
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 or use of an emergency preparedness
item during the exclusion period by an individual purchaser for
nonbusiness use. For purposes of this clause, the following
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apply:
(i) The term "emergency preparedness item" means any of the
following:
(A) A portable generator, which costs less than three
thousand dollars ($3,000), to provide light or communications or
preserve perishable food, in the event of a power outage.
(B) A storm protection device manufactured, rated and
marketed specifically to prevent damage to a glazed or nonglazed
opening during a storm or an emergency rescue ladder. The price
of the storm protection device or ladder may not exceed three
hundred dollars ($300).
(C) Any of the following which cost less than seventy-five
dollars ($75):
(I) A reusable or artificial ice product.
(II) A portable, self-powered light source.
(III) A gasoline or diesel fuel container.
(IV) AAA cell, AA cell, C cell, D cell, six volt, nine volt
and cell phone batteries and battery chargers. The term shall
not include automotive and boat batteries.
(V) A nonelectric cooler or ice chest for food storage.
(VI) A tarpaulin or other flexible waterproof sheeting.
(VII) A ground anchor system or tie-down kit.
(VIII) A portable self-powered radio, including a two-way
radio or weather band radio.
(IX) A fire extinguisher.
(X) A smoke detector.
(XI) A carbon monoxide detector.
(XII) A hatchet or axe.
(XIII) A self-contained first aid kit.
(XIV) A nonelectric can opener.
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(ii) The term "exclusion period" means the period of time
from September 4, 2017, to and including September 10, 2017, and
from March 5, 2018, to and including March 11, 2018.
(iii) The term "purchaser" means an individual who places an
order and pays the purchase price by cash or credit during the
exclusion period even if delivery takes place after the
exclusion period.
Section 2. This act shall take effect in 60 days.
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