PRINTER'S NO. 408
No. 378 Session of 1985
INTRODUCED BY SAURMAN, ROBBINS, PITTS, HERMAN, J. L. WRIGHT,
NAHILL, HALUSKA, HERSHEY, MERRY, MICOZZIE, PHILLIPS, REBER,
COLAFELLA, BUNT, PETRARCA, B. SMITH, DISTLER, CORDISCO, NOYE,
WOGAN, CIMINI, E. Z. TAYLOR, PERZEL, DeLUCA AND GLADECK,
FEBRUARY 13, 1985
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 13, 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," further providing for an exclusion from the sales
11 and use tax.
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 (45) The sale at retail or use of materials to be
21 incorporated into and made a part of real estate, pursuant to a
1 contract for the construction, reconstruction, remodeling,
2 repairing or maintenance of such real estate, between the person
3 who would otherwise be subject to the tax and a school district
4 or school authority. The exemption granted by this clause shall
5 not be claimed by the purchaser from any vendor but shall be
6 claimed only by the filing of a refund petition with the
7 department.
8 Section 2. This act shall take effect immediately.
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