PRINTER'S NO. 4547
No. 2958 Session of 2002
INTRODUCED BY GODSHALL, BISHOP, KAISER, LEDERER, MARKOSEK,
NAILOR, WATSON, CORNELL, M. BAKER, SATHER, E. Z. TAYLOR AND
LYNCH, NOVEMBER 4, 2002
REFERRED TO COMMITTEE ON FINANCE, NOVEMBER 4, 2002
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 sales and
11 use tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204(54) of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, added May
16 7, 1997 (P.L.85, No.7), is amended to read:
17 Section 204. Exclusions from Tax.--The tax imposed by
18 section 202 shall not be imposed upon any of the following:
19 * * *
20 (54) The sale at retail to or use by a producer of
21 commercial motion pictures of any tangible personal property
22 directly used in the production of a [feature-length] commercial
1 motion picture [distributed to a national audience] of any
2 length: Provided, however, That the production of any motion
3 picture for which the property will be used does not violate any
4 Federal or State law; and Provided further That the purchaser
5 shall furnish to the vendor a certificate substantially in the
6 form as the Department of Community and Economic Development
7 may, by regulation, prescribe, stating that the sale is exempt
8 from tax pursuant to this clause.
9 * * *
10 Section 2. This act shall take effect in 60 days.
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