PRINTER'S NO. 1192

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No. 1067 Session of 1997

        INTRODUCED BY MASLAND, WAUGH, FARGO, GODSHALL, HALUSKA, WALKO,
           JAROLIN, EGOLF, L. I. COHEN, NAILOR, PETTIT, ALLEN, SEMMEL,
           LYNCH, BROWNE, CARONE, WILT, COLAFELLA, TRELLO, HENNESSEY,
           STEELMAN, THOMAS AND ROSS, MARCH 31, 1997

        REFERRED TO COMMITTEE ON FINANCE, MARCH 31, 1997

                                     AN ACT

     1  Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
     2     act relating to tax reform and State taxation by codifying
     3     and enumerating certain subjects of taxation and imposing
     4     taxes thereon; providing procedures for the payment,
     5     collection, administration and enforcement thereof; providing
     6     for tax credits in certain cases; conferring powers and
     7     imposing duties upon the Department of Revenue, certain
     8     employers, fiduciaries, individuals, persons, corporations
     9     and other entities; prescribing crimes, offenses and
    10     penalties," further providing for the taxation of "transient
    11     business."

    12     The General Assembly of the Commonwealth of Pennsylvania
    13  hereby enacts as follows:
    14     Section 1.  The act of March 4, 1971 (P.L.6, No.2), known as
    15  the Tax Reform Code of 1971, is amended by adding a section to
    16  read:
    17     Section 3003.11.  Transient Business.--For purposes of
    18  defining the phrases "doing business in this Commonwealth,"
    19  "carrying on activities in this Commonwealth," "having capital
    20  or property employed or used in this Commonwealth" or "owning
    21  property in this Commonwealth" in section 401 of Article IV and

     1  substantially similar phrases in section 601 of Article VI, the
     2  following activities shall be excluded:
     3     (1)  Owning or leasing of tangible or intangible property by
     4  a person who does business within this Commonwealth for less
     5  than ten days a year, provided that the property is for use by
     6  the transient business and is located at a premises within
     7  Pennsylvania.
     8     (2)  Visits by a person's employes or agents to the premises
     9  in this Commonwealth of the person's business premises provided
    10  that the activities are conducted for less than ten days a year.
    11     Section 2.  This act shall apply to the tax year beginning
    12  January 1, 1997, and to each tax year thereafter.
    13     Section 3.  This act shall take effect immediately.












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