PRINTER'S NO. 316
No. 284 Session of 1989
INTRODUCED BY TRELLO, VROON, CORNELL, PISTELLA, VAN HORNE, BUNT,
NAHILL, FOX, PETRONE, COWELL, ROBINSON, VEON, BOYES,
GIGLIOTTI, CAWLEY, LaGROTTA, SERAFINI, E. Z. TAYLOR,
RICHARDSON, DALEY, OLASZ, GEIST, REBER AND JOHNSON,
FEBRUARY 7, 1989
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 7, 1989
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," clarifying the definition of "tangible personal
11 property"; and providing a specific exclusion from tax for
12 the sale or use of electricity for newly constructed,
13 separately metered dwelling units.
14 The General Assembly of the Commonwealth of Pennsylvania
15 hereby enacts as follows:
16 Section 1. Section 201(m) of the act of March 4, 1971
17 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended
18 August 31, 1971 (P.L.362, No.93), is amended to read:
19 Section 201. Definitions.--The following words, terms and
20 phrases when used in this Article II shall have the meaning
21 ascribed to them in this section, except where the context
22 clearly indicates a different meaning:
1 * * *
2 (m) "Tangible personal property." Corporeal personal
3 property including, but not limited to, goods, wares,
4 merchandise, steam and natural and manufactured and bottled gas
5 for non-residential use, electricity for non-residential use,
6 intrastate telephone and telegraph service for non-residential
7 use, spirituous or vinous liquor and malt or brewed beverages
8 and soft drinks; but the term shall not include electricity used
9 to service newly constructed, separately metered dwelling units
10 nor household supplies purchased at retail establishments for
11 residential consumption, including but not limited to, soaps,
12 detergents, cleaning and polishing preparations, paper goods,
13 household wrapping supplies and items of similar nature, or
14 sanitary napkins, tampons or similar items used for feminine
15 hygiene. Nor shall said term include steam, natural and
16 manufactured and bottled gas, fuel oil, electricity or
17 intrastate telephone or telegraph service when purchased
18 directly by the user thereof solely for his own residential use.
19 * * *
20 Section 2. Section 204 of the act is amended by adding a
21 clause to read:
22 Section 204. Exclusions from Tax.--The tax imposed by
23 section 202 shall not be imposed upon
24 * * *
25 (47) The sale or use of electricity used to service newly
26 constructed, separately metered dwelling units.
27 Section 3. This act shall be retroactive to January 1, 1985.
28 Section 4. This act shall take effect immediately.
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