PRINTER'S NO. 373
No. 345 Session of 1985
INTRODUCED BY RHOADES, FISHER, SHAFFER, LINCOLN, STAPLETON,
HELFRICK, SINGEL, MUSTO, SHUMAKER AND ANDREZESKI,
FEBRUARY 11, 1985
REFERRED TO FINANCE, FEBRUARY 11, 1985
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," defining "coal-burning apparatus"; and further
11 providing for exclusions from retail sales tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 201 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, is amended by
16 adding a definition to read:
17 Section 201. Definitions.--The following words, terms and
18 phrases when used in this Article II shall have the meaning
19 ascribed to them in this section, except where the context
20 clearly indicates a different meaning:
21 * * *
22 (u) "Coal-burning apparatus." Equipment including, but not
1 limited to, boilers, furnaces, stokers and stoves fueled by
2 coal, coal-based derivatives and coal slurry mixtures. Equipment
3 and facilities which are an integral part of the unit for fuel
4 handling and storage also shall be included.
5 Section 2. Section 204 of the act is amended by adding a
6 clause to read:
7 Section 204. Exclusions from Tax.--The tax imposed by
8 section 202 shall not be imposed upon
9 * * *
10 (45) The retail sale of a coal-burning apparatus, the cost
11 of installing a coal-burning apparatus in a new or existing
12 residential or commercial building nor the cost of modifying an
13 existing energy system to accommodate a coal-burning apparatus
14 in an existing residential or commercial building. This
15 exemption shall be obtained by filing with the supplier and
16 installer the coal-fueled device a certified application for
17 exemption on forms prescribed by the department. The application
18 shall be filed with the supplier prior to the commencement of
19 construction or installation and shall state that the owner is
20 entitled to the exemption provided in this clause.
21 Section 3. This act shall take effect in 60 days.
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