PRINTER'S NO. 2143
No. 1790 Session of 1991
INTRODUCED BY REINARD, CLARK, GLADECK, FAIRCHILD, BARLEY, FARGO,
JOHNSON, ITKIN, NAHILL, VROON, M. N. WRIGHT, MARSICO, MERRY,
LANGTRY, COLAIZZO, STURLA, CORNELL, MAIALE, ARMSTRONG, NOYE,
LEH, E. Z. TAYLOR AND MELIO, JUNE 26, 1991
REFERRED TO COMMITTEE ON FINANCE, JUNE 26, 1991
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," providing for an exclusion from sales tax for
11 transfer of motor vehicles between individuals, partnerships
12 and corporations.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 201(k)(1) of the act of March 4, 1971
16 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
17 to read:
18 Section 201. Definitions.--The following words, terms and
19 phrases when used in this Article II shall have the meaning
20 ascribed to them in this section, except where the context
21 clearly indicates a different meaning:
22 * * *
1 (k) "Sale at retail."
2 (1) Any transfer, for a consideration, of the ownership,
3 custody or possession of tangible personal property, including
4 the grant of a license to use or consume whether such transfer
5 be absolute or conditional and by whatsoever means the same
6 shall have been effected. This shall not include a transfer of a
7 motor vehicle between an individual and a partnership in which
8 the individual is a member or between a partnership and
9 corporation which was formed by one or more members of the
10 partnership.
11 * * *
12 Section 2. This act shall take effect in 60 days.
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