PRINTER'S NO. 3937
No. 2772 Session of 1988
INTRODUCED BY FLICK, TRELLO, FOX, WOGAN AND JOHNSON,
NOVEMBER 29, 1988
REFERRED TO COMMITTEE ON FINANCE, NOVEMBER 29, 1988
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," providing for an exclusion from the sales tax for
11 sales or use of certain motor vehicles.
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 (47) The sale at retail or use of tangible property,
21 including any motor vehicle, which is purchased outside of this
22 Commonwealth by any resident of this Commonwealth who is a
1 member of the armed forces of the United States stationed
2 outside of this Commonwealth when such tangible property,
3 including any motor vehicle, is returned to Pennsylvania at the
4 end of a tour of duty or upon separation from the armed forces
5 of the United States. The exclusion of motor vehicles shall,
6 however, apply only to vehicles purchased more than six months
7 before the vehicle enters this Commonwealth.
8 Section 2. This act shall take effect in 60 days.
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