PRINTER'S NO. 1591
No. 1362 Session of 1975
INTRODUCED BY YOHN AND SCIRICA, JUNE 3, 1975
REFERRED TO COMMITTEE ON FINANCE, JUNE 4, 1975
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," exempting formal wear from the tax.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Clause (26) of section 204, act of March 4, 1971
14 (P.L.6, No.2), known as the "Tax Reform Code of 1971," is
15 amended to read:
16 Section 204. Exclusions from Tax.--The tax imposed by
17 section 202 shall not be imposed upon
18 * * *
19 (26) The sale at retail or use of all vesture, wearing
20 apparel, raiments, garments, footwear and other articles of
21 clothing worn or carried on or about the human body but all
22 accessories, ornamental wear, [formal day or evening apparel]
1 and articles made of fur on the hide or pelt or any material
2 imitative of fur and articles of which such fur, real, imitation
3 or synthetic, is the component material of chief value, but only
4 if such value is more than three times the value of the next
5 most valuable component material, and sporting goods and
6 clothing not normally used or worn when not engaged in sports
7 shall not be excluded from the tax.
8 * * *
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