PRINTER'S NO. 2293
No. 1779 Session of 2005
INTRODUCED BY CREIGHTON, CALTAGIRONE, GEIST, METCALFE, SAINATO,
SHANER, WANSACZ AND DENLINGER, JUNE 22, 2005
REFERRED TO COMMITTEE ON FINANCE, JUNE 22, 2005
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 sales and use tax
11 exclusions.
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 any of the following:
19 * * *
20 (65) The sale at retail or use of personal exercise
21 equipment during the exclusion period by an individual purchaser
22 for exclusively personal, in-home, nonbusiness use. The
1 exclusion does not include a sale at retail or use of personal
2 exercise equipment by any type of business entity, including a
3 sole proprietorship, organization, association or other entity,
4 or by an individual for other than in-home personal and family
5 use. For purposes of this clause, the phrase "exclusion period"
6 means the period of time from January 17, 2006, to and including
7 January 24, 2006, and from July 17, 2006, to and including July
8 24, 2006. For purposes of this clause, "exercise" means physical
9 activity that is planned, structured and repetitive for the
10 purpose of conditioning the human body, improving health or
11 maintaining physical fitness. For purposes of this clause, the
12 phrase "personal exercise equipment" means a device designed and
13 intended for in-home installation and use to provide exercise
14 for the user, including, but not limited to, treadmills,
15 stationary bikes, elipiticals, skiers, steppers or stair
16 climbers, universal gyms, rowing machines, "ab" machines, leg
17 machines, free weights, resistance bands, chin-up bars, exercise
18 balls, stretching machines, wrist grips, barbells, dumbbells,
19 wearing weights, weight plates, weight benches and like devices.
20 For purposes of this clause, "purchaser" means an individual who
21 places an order and pays the purchase price by cash or credit
22 card during the exclusion period, even if delivery takes place
23 after the exclusion period.
24 Section 2. This act shall take effect immediately.
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