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                                                       PRINTER'S NO. 630

THE GENERAL ASSEMBLY OF PENNSYLVANIA


HOUSE BILL

No. 563 Session of 2007


        INTRODUCED BY PRESTON, GODSHALL, BELFANTI, BENNINGTON, BOYD,
           CALTAGIRONE, CARROLL, CURRY, DENLINGER, DePASQUALE, FABRIZIO,
           FREEMAN, GERGELY, HARHAI, HENNESSEY, JAMES, JOSEPHS, KENNEY,
           KING, KIRKLAND, KORTZ, KOTIK, LEACH, McCALL, McGEEHAN,
           McILHATTAN, MELIO, MYERS, M. O'BRIEN, PARKER, PETRONE,
           READSHAW, REICHLEY, SAINATO, SAYLOR, SCAVELLO, SCHRODER,
           SIPTROTH, M. SMITH, SURRA, J. TAYLOR, THOMAS, VITALI, WALKO,
           WANSACZ, WHEATLEY, YOUNGBLOOD AND HORNAMAN, MARCH 6, 2007

        REFERRED TO COMMITTEE ON FINANCE, MARCH 6, 2007

                                     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 the purchase price of electric
    11     vehicles, hybrid electric vehicles and zero emission vehicles
    12     from the sales and use tax.

    13     The General Assembly of the Commonwealth of Pennsylvania
    14  hereby enacts as follows:
    15     Section 1.  Section 204 of the act of March 4, 1971 (P.L.6,
    16  No.2), known as the Tax Reform Code of 1971, is amended by
    17  adding a clause to read:
    18     Section 204.  Exclusions from Tax.--The tax imposed by
    19  section 202 shall not be imposed upon any of the following:
    20     * * *

     1     (47.1)  (i)  The purchase price of the sale at retail or use
     2  of electric vehicles, hybrid electric vehicles and zero emission
     3  vehicles as defined in 75 Pa.C.S. § 102 (relating to
     4  definitions). The department shall promulgate rules and
     5  regulations to enforce this exemption.
     6     (ii)  The sale at retail or use of power units for vehicles
     7  that are exempt under subclause (i).
     8     (iii)  This clause shall expire five years from the effective
     9  date of this clause.
    10     * * *
    11     Section 2.  This act shall take effect in 60 days.













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