PRINTER'S NO. 2896
No. 2059 Session of 2007
INTRODUCED BY REICHLEY, BAKER, BEYER, BRENNAN, CALTAGIRONE,
DALLY, DENLINGER, EVERETT, GEIST, GEORGE, GOODMAN, LONGIETTI,
MANN, McILVAINE SMITH, R. MILLER, PETRONE, PHILLIPS, SONNEY
AND YOUNGBLOOD, NOVEMBER 21, 2007
REFERRED TO COMMITTEE ON FINANCE, NOVEMBER 21, 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," 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 (67) The sale at retail or use of tangible personal property
21 purchased by a not-for-profit cemetery for the direct use of
1 operation of the not-for-profit cemetery.
2 Section 2. This act shall take effect in 60 days.
C19L72MSP/20070H2059B2896 - 2 -