PRINTER'S NO. 1107
No. 966 Session of 2001
INTRODUCED BY SAMUELSON, S. MILLER, TRELLO, BROWNE, CORRIGAN, HUTCHINSON, MANN, PIPPY, RUBLEY, SAINATO, SAYLOR, SHANER, STEELMAN, C. WILLIAMS, BELARDI, BISHOP, CALTAGIRONE, CAWLEY, CLYMER, L. I. COHEN, M. COHEN, COSTA, COY, CRUZ, CURRY, DALLY, DeWEESE, EGOLF, FEESE, FLICK, FORCIER, FREEMAN, GABIG, GEIST, GEORGE, HALUSKA, HARHAI, HARHART, HERSHEY, JAMES, JOSEPHS, LAUGHLIN, LEDERER, LEH, LEVDANSKY, LUCYK, McCALL, MELIO, R. MILLER, MYERS, ORIE, PETRARCA, READSHAW, ROONEY, SATHER, SCHULER, STERN, R. STEVENSON, STURLA, E. Z. TAYLOR, THOMAS, TRAVAGLIO, WALKO, WANSACZ, WASHINGTON, WATERS, WATSON, WILT, WOJNAROSKI, WRIGHT, YEWCIC, YOUNGBLOOD AND YUDICHAK, MARCH 14, 2001
REFERRED TO COMMITTEE ON FINANCE, MARCH 14, 2001
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 books 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
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2 (61) The sale at retail or use of books.
3 Section 2. This act shall take effect in 60 days.
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