PRINTER'S NO. 3350
No. 2354 Session of 1984
INTRODUCED BY TRELLO, COLAFELLA, PETRONE, GRUPPO, MORRIS, WIGGINS, DEAL, PRATT, DALEY, HALUSKA, PETRARCA, CIVERA, E. Z. TAYLOR, PRESTON, ALDERETTE, SALVATORE, MARKOSEK, SEMMEL AND MAYERNIK, JUNE 27, 1984
REFERRED TO COMMITTEE ON FINANCE, JUNE 27, 1984
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," further providing for exclusions from the tax for 11 education. 12 The General Assembly of the Commonwealth of Pennsylvania 13 hereby enacts as follows: 14 Section 1. Section 204 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 clause to read: 17 Section 204. Exclusions from Tax.--The tax imposed by 18 section 202 shall not be imposed upon 19 * * * 20 (44) The sale at retail or use of equipment required by an 21 official emission inspection station to conduct a motor vehicle
1 emission inspection pursuant to 75 Pa.C.S. § 4706(c) (relating 2 to prohibition on expenditures for emission inspection program): 3 Provided, however, That the exemption granted by this clause 4 shall not be applicable to tune-ups or repairs performed or 5 parts replaced as part of the emission inspection process. 6 Section 2. This act shall take effect in 60 days. J3L72WMB/19840H2354B3350 - 2 -