PRINTER'S NO. 1603

THE GENERAL ASSEMBLY OF PENNSYLVANIA


HOUSE BILL

No. 1343 Session of 1985


        INTRODUCED BY BUSH, BARLEY, FOX, TRELLO, TRUMAN, CHADWICK,
           STABACK, BUNT, MORRIS, ANGSTADT, J. J. TAYLOR, CARLSON,
           HOWLETT, PRATT, NOYE, HERMAN AND GRUPPO, JUNE 3, 1985

        REFERRED TO COMMITTEE ON FINANCE, JUNE 3, 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 sales tax exemptions for
    11     certain utility services.

    12     The General Assembly of the Commonwealth of Pennsylvania
    13  hereby enacts as follows:
    14     Section 1.  Section 201(m) of the act of March 4, 1971
    15  (P.L.6, No.2), known as the Tax Reform Code of 1971, amended
    16  August 31, 1971 (P.L.362, No.93), is amended to read:
    17     Section 201.  Definitions.--The following words, terms and
    18  phrases when used in this Article II shall have the meaning
    19  ascribed to them in this section, except where the context
    20  clearly indicates a different meaning:
    21     * * *
    22     (m)  "Tangible personal property." Corporeal personal

     1  property including, but not limited to, goods, wares,
     2  merchandise, steam and natural and manufactured and bottled gas
     3  for non-residential use, electricity for non-residential use,
     4  intrastate telephone and telegraph service for non-residential
     5  use, spirituous or vinous liquor and malt or brewed beverages
     6  and soft drinks; but the term shall not include household
     7  supplies purchased at retail establishments for residential
     8  consumption, including but not limited to, soaps, detergents,
     9  cleaning and polishing preparations, paper goods, household
    10  wrapping supplies and items of similar nature, or sanitary
    11  napkins, tampons or similar items used for feminine hygiene. Nor
    12  shall said term include steam, natural and manufactured and
    13  bottled gas, fuel oil, electricity or intrastate telephone or
    14  telegraph service when purchased directly by the user thereof
    15  solely for his own residential use or when purchased by an owner
    16  of a farm for use in a residence on a farm which is used for
    17  farm operations and productions.
    18     * * *
    19     Section 2.  This act shall take effect immediately.








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