PRINTER'S NO. 2201
No. 1494 Session of 2008
INTRODUCED BY ORIE, PIPPY, COSTA, RAFFERTY, WAUGH AND FOLMER,
JUNE 17, 2008
REFERRED TO FINANCE, JUNE 17, 2008
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," defining "pallet"; and further providing for
11 exclusions from sales and use tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 201 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 201. Definitions.--The following words, terms and
18 phrases when used in this Article II shall have the meaning
19 ascribed to them in this section, except where the context
20 clearly indicates a different meaning:
21 * * *
22 (eee) "Pallet." A small, low, portable platform upon which
1 goods and products are placed for storage, moving or delivery,
2 regardless of being returnable or nonreturnable.
3 Section 2. Section 204(13) of the act is amended to read:
4 Section 204. Exclusions from Tax.--The tax imposed by
5 section 202 shall not be imposed upon any of the following:
6 * * *
7 (13) The sale at retail, or use of wrapping paper, wrapping
8 twine, bags, cartons, tape, rope, labels, pallets, nonreturnable
9 containers, and all other wrapping supplies, when such use is
10 incidental to the delivery of any personal property, except that
11 any charge for wrapping or packaging shall be subject to tax at
12 the rate imposed by section 202.
13 * * *
14 Section 3. The amendment or addition of section 201(eee) and
15 204(13) shall apply to tax years beginning after December 31,
16 1999.
17 Section 4. This act shall take effect July 1, 2008, or
18 immediately, whichever is sooner.
F4L72BIL/20080S1494B2201 - 2 -