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PRINTER'S NO. 339
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
342
Session of
2017
INTRODUCED BY BROWNE, RAFFERTY, BROOKS, RESCHENTHALER,
VULAKOVICH, AUMENT, COSTA, SABATINA, SCHWANK, BREWSTER AND
HUGHES, FEBRUARY 15, 2017
REFERRED TO FINANCE, FEBRUARY 15, 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
exclusions from the 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 or use of tangible personal property
directly and predominantly used to facilitate reading and
communicating, including computer and related equipment, by
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persons who are blind or visually impaired. For the purpose of
this clause, the following terms or phrases shall have the
following meanings:
(i) " blind " means having a visual acuity of twenty/two
hundred or less in the better eye with best correction or having
a limitation of the field of vision that the widest diameter of
the visual field subtends an angular distance not greater than
twenty degrees;
(ii) " visually impaired " means a prognosis of significantly
deteriorating vision and either a visual acuity of no better
than twenty/seventy vision in the better eye with best
correction or a loss in the field of vision of fifty per cent or
more.
Section 2. This act shall take effect in 60 days.
20170SB0342PN0339 - 2 -
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