PRINTER'S NO. 1689
No. 1432 Session of 1997
INTRODUCED BY COLAIZZO, BOYES, TRELLO, DEMPSEY, PESCI,
GIGLIOTTI, SHANER, DRUCE, TIGUE, CORRIGAN, HUTCHINSON,
CLYMER, RUBLEY, HABAY, BROWNE, PIPPY, BENNINGHOFF, GORDNER,
MELIO AND TANGRETTI, MAY 1, 1997
REFERRED TO COMMITTEE ON FINANCE, MAY 1, 1997
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 exclusions from 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 (53) The sale at retail or use of an official document by a
20 government agency or court. This exclusion shall also include
21 the duplication of an official document by a government agency
1 or a court as well as the transfer to the customer of tangible
2 personal property, such as toner, ink or paper, directly
3 connected with the sale or duplication of such documents. For
4 the purposes of this clause the phrases:
5 (i) "government agency" means any Commonwealth agency or any
6 political subdivision or municipal or other local authority or
7 any Federal Government agency or any officer or agency of any
8 political subdivision or local authority.
9 (ii) "official document" means document, as defined in 45
10 Pa.C.S. § 501 (relating to definitions). The term shall include
11 notes of court testimony, deposition transcripts, driving
12 records, accident reports, birth and death certificates, deeds,
13 divorce decrees and other similar documents.
14 Section 2. This act shall take effect in 60 days.
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