H0377B2849A04948       JKL:DHB 12/07/07    #90             A04948
                        AMENDMENTS TO HOUSE BILL NO. 377
                                    Sponsor:  REPRESENTATIVE NAILOR
                                           Printer's No. 2849

     1       Amend Title, page 1, line 10, by inserting after
     2    "penalties,""
     3               exempting custody fees relating to pets from sales
     4               tax; and

     5       Amend Bill, page 1, lines 14 through 16, by striking out all
     6    of said lines and inserting
     7       Section 1.  Section 204 of the act of March 4, 1971 (P.L.6,
     8    No.2), known as the Tax Reform Code of 1971, is amended by
     9    adding a clause to read:
    10       Section 204.  Exclusions from Tax.--The tax imposed by
    11    section 202 shall not be imposed upon any of the following:
    12       * * *
    13       (67)  Fees charged by nonprofit humane organizations to
    14    transfer custody and possession of animals that are used as
    15    household pets.
    16       Section 2.  The act is amended by adding a section to read:

    17       Amend Sec. 2, page 2, line 27, by striking out all of said
    18    line and inserting
    19       Section 3.  This act shall take effect as follows:
    20           (1)  The amendment of section 204 of the act shall take
    21       effect July 1, 2008.
    22           (2)  The remainder of this act shall take effect
    23       immediately.





    L7L90JKL/HB0377A04948