PRIOR PRINTER'S NO. 957
PRINTER'S NO. 1569
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
SENATOR HUTCHINSON, FINANCE, AS AMENDED, MARCH 21, 2018
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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