PRINTER'S NO. 1907
No. 1497 Session of 1978
INTRODUCED BY MOORE, STAUFFER, MESSINGER, KUSSE, ORLANDO,
JUBELIRER, MURRAY, DWYER AND STAPLETON, JUNE 1, 1978
REFERRED TO FINANCE, JUNE 1, 1978
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," excluding firewood and kindling from sales and
11 use taxation.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Clause (18) of section 204, act of March 4, 1971
15 (P.L.6, No.2), known as the "Tax Reform Code of 1971," is
16 amended to read:
17 Section 204. Exclusions from Tax.--The tax imposed by
18 section 202 shall not be imposed upon
19 * * *
20 (18) The sale at retail or use of coal, firewood or
21 kindling.
22 Section 2. This act shall take effect immediately
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