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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| 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 |
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| REFERRED TO COMMITTEE ON TRANSPORTATION, MARCH 6, 2009 |
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| AN ACT |
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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," in sales and use tax, further providing for |
11 | exclusions from 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 clauses 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 of repair or replacement parts, |
21 | including the installation of those parts, exclusively for use |
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1 | in aircraft or in overhauling or rebuilding of aircraft or |
2 | aircraft components. |
3 | (68) The sale or lease at retail of aircraft. |
4 | Section 2. This act shall take effect immediately. |
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