PRINTER'S NO. 37
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
102
Session of
2023
INTRODUCED BY STEFANO, BARTOLOTTA, BROOKS, PHILLIPS-HILL, COSTA,
TARTAGLIONE, SCHWANK, HUTCHINSON, PENNYCUICK, BOSCOLA AND
SANTARSIERO, JANUARY 12, 2023
REFERRED TO FINANCE, JANUARY 12, 2023
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 sales and use tax, further providing for
exclusions from 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:
* * *
(76) The sale at retail or use of accessory equipment,
communications equipment or protective equipment when purchased
by a paid or volunteer firefighter or a member of the special
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fire police who uses personal funds and, at the time of
purchase, provided identification showing the individual's
status as a firefighter or a member of the special fire police .
The exclusion under this clause shall be included on any sales
tax exclusion list made available to retailers and shall not
apply if the cost of the accessory equipment, communications
equipment or protective equipment is paid by the firefighter's
fire company , the member's special fire police unit or any other
entity. For purposes of this clause, the following terms or
phrases shall have the following meanings:
(i) "Accessory equipment" means firefighting, ambulance and
rescue equipment necessary to carry out the ordinary functions
of supporting fire, life and rescue activities.
(ii) "Communications equipment" means a voice or original
transmission system required to support the operation of a
volunteer fire company, volunteer ambulance service and
volunteer rescue squad or a special fire police unit.
(iii) "Protective equipment" means equipment used by
firefighters, members of a special fire police unit, volunteer
ambulance service personnel or volunteer rescue service
personnel to protect their person from injury while performing
their functions, including, but not limited to, helmets, turnout
coats and pants, boots, eye shields, gloves and self-contained
respiratory protection units .
(iv) "Special fire police" means special fire police as
specified under 35 Pa.C.S. Ch. 74 Subch. D (relating to special
fire police).
Section 2. This act shall take effect in 60 days.
20230SB0102PN0037 - 2 -
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