PRINTER'S NO. 83
No. 62 Session of 2007
INTRODUCED BY WOZNIAK, TARTAGLIONE, KITCHEN, ERICKSON, FONTANA,
RAFFERTY, ORIE, C. WILLIAMS, D. WHITE, WASHINGTON, BROWNE,
RHOADES, STACK AND FUMO, FEBRUARY 8, 2007
REFERRED TO FINANCE, FEBRUARY 8, 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 exclusions 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 (67) The sale at retail or use of any energy-saving
21 materials during the exclusion period by an individual purchaser
22 for nonbusiness use. For purposes of this clause, the phrase
1 "exclusion period" means a period from October 1 to and
2 including October 31, 2004. For purposes of this clause, the
3 phrase "energy-saving materials" means exterior windows,
4 exterior doors, storm doors, insulation, home wrap and furnaces.
5 For purposes of this clause, "purchaser" means an individual who
6 places an order and pays the purchase price by cash or credit
7 during the exclusion period even if delivery takes place after
8 the exclusion period.
9 Section 2. This act shall take effect in 60 days.
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