PRINTER'S NO. 338
No. 326 Session of 2005
INTRODUCED BY KASUNIC, LOGAN, O'PAKE, COSTA, KITCHEN,
TARTAGLIONE, STOUT, BOSCOLA, STACK, WAUGH AND RAFFERTY,
FEBRUARY 18, 2005
REFERRED TO FINANCE, FEBRUARY 18, 2005
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 a sales tax exemption for building
11 materials used in construction activities in enterprise
12 zones.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
16 No.2), known as the Tax Reform Code of 1971, is amended by
17 adding a clause to read:
18 Section 204. Exclusions from Tax.--The tax imposed by
19 section 202 shall not be imposed upon any of the following:
20 * * *
21 (65) The sale at retail or use of building materials by a
22 contractor who constructs, alters or rehabilitates industrial or
1 commercial real estate located within a deteriorated area
2 designated as an enterprise zone by the Secretary of Community
3 and Economic Development.
4 Section 2. This act shall take effect immediately.
A14L72DMS/20050S0326B0338 - 2 -