PRINTER'S NO. 617
No. 567 Session of 1987
INTRODUCED BY RICHARDSON, CARN, R. C. WRIGHT AND WOZNIAK,
MARCH 2, 1987
REFERRED TO COMMITTEE ON FINANCE, MARCH 2, 1987
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 pet food from the sales and use tax.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
14 No.2), known as the Tax Reform Code of 1971, is amended by
15 adding a clause to read:
16 Section 204. Exclusions from Tax.--The tax imposed by
17 section 202 shall not be imposed upon
18 * * *
19 (46) The sale at retail or use of pet food purchased by or
20 on behalf of an owner of an animal possessed as a pet.
21 Section 2. This act shall take effect in 60 days.
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