PRINTER'S NO.  874

  

THE GENERAL ASSEMBLY OF PENNSYLVANIA

  

HOUSE BILL

 

No.

785

Session of

2009

  

  

INTRODUCED BY SIPTROTH, BEYER, BRENNAN, CARROLL, D. COSTA, DALLY, FAIRCHILD, GEIST, GRUCELA, HESS, KOTIK, MANN, MOUL, MURT, MUSTIO, READSHAW, REICHLEY, SCAVELLO, THOMAS AND WALKO, MARCH 6, 2009

  

  

REFERRED TO COMMITTEE ON TRANSPORTATION, MARCH 6, 2009  

  

  

  

AN ACT

  

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

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act relating to tax reform and State taxation by codifying

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and enumerating certain subjects of taxation and imposing

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taxes thereon; providing procedures for the payment,

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collection, administration and enforcement thereof; providing

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for tax credits in certain cases; conferring powers and

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imposing duties upon the Department of Revenue, certain

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employers, fiduciaries, individuals, persons, corporations

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and other entities; prescribing crimes, offenses and

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penalties," in sales and use tax, further providing for

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exclusions from tax.

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The General Assembly of the Commonwealth of Pennsylvania

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hereby enacts as follows:

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

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

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adding clauses to read:

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

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

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* * *

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(67)  The sale at retail of repair or replacement parts,

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including the installation of those parts, exclusively for use

 


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in aircraft or in overhauling or rebuilding of aircraft or

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aircraft components.

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(68)  The sale or lease at retail of aircraft.

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Section 2.  This act shall take effect immediately.

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