PRINTER'S NO. 732
No. 655 Session of 1983
INTRODUCED BY NOYE, LETTERMAN, GEIST, COY, MADIGAN, MANMILLER,
BELARDI, PRATT, MERRY, LAUGHLIN, KLINGAMAN, BOYES, CIMINI,
GODSHALL, PETRARCA, BOWSER, ALDERETTE, BURD, SEMMEL AND
TELEK, APRIL 6, 1983
REFERRED TO COMMITTEE ON FINANCE, APRIL 6, 1983
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 from taxation the sale or use of
11 certain game birds raised by farmers and feed used in raising
12 such birds.
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 clauses to read:
18 Section 204. Exclusions from Tax.--The tax imposed by
19 section 202 shall not be imposed upon
20 * * *
21 (44) The sale at retail or use of game birds which are
22 raised by farmers whether sold for propagation, field trials,
1 training purposes, or public and paid shooting grounds.
2 (45) The sale at retail or use of feed to be used by
3 sportsmen's clubs in the raising of game birds for hunting by
4 the public.
5 Section 2. This act shall take effect in 60 days.
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