THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY STEVENSON, BAKER, BARRAR, BEAR, BOYD, BROOKS, CAUSER, CREIGHTON, CUTLER, EVERETT, FAIRCHILD, FLECK, GABLER, GEIST, GEORGE, GIBBONS, GROVE, HARHAI, HARHART, HARRIS, HESS, HORNAMAN, HUTCHINSON, KAUFFMAN, KORTZ, KOTIK, LONGIETTI, MAJOR, MARSICO, METCALFE, MILLARD, MOUL, PAYNE, PHILLIPS, PICKETT, PYLE, RAPP, REICHLEY, ROAE, ROCK, SIPTROTH, TALLMAN, TRUE, TURZAI, VULAKOVICH, WHITE AND YUDICHAK, JANUARY 30, 2009

REFERRED TO COMMITTEE ON FINANCE, JANUARY 30, 2009  

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," further providing for exclusion from the sales

tax.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 204 of the act of March 4, 1971 (P.L.6,

No.2), known as the Tax Reform Code of 1971, is amended by

adding a clause to read:

Section 204.  Exclusions from Tax.--The tax imposed by

section 202 shall not be imposed upon any of the following:

* * *

(67)  The sale at retail of firearms during the forty-eight-

hour period beginning at 12:01 a.m. on the Friday after

Thanksgiving and ending at 12 midnight the following Saturday,

which shall be referred to as the "Right to Keep and Bear Arms

Sales Tax Holiday Weekend." The exclusion shall not include the

leasing, rental, repair or servicing of this property. For

purposes of this clause, the term "firearm" shall include any

weapons which are designed to or may readily be converted to

expel any projectile by the action of an explosive or the frame

or receiver of the weapon.

Section 2.  This act shall take effect immediately.