PRINTER'S NO. 325
No. 313 Session of 2005
INTRODUCED BY STACK, COSTA, LAVALLE, KASUNIC, GREENLEAF,
KITCHEN, WONDERLING, O'PAKE, LOGAN AND C. WILLIAMS,
FEBRUARY 16, 2005
REFERRED TO FINANCE, FEBRUARY 16, 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," excluding child restraint seats from the sales
11 and use tax.
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 child restraint seats
21 required by 75 Pa.C.S. § 4581 (relating to restraint systems).
22 Section 2. This act shall take effect in 60 days.
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