THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY MATZIE, BISHOP, D. COSTA, DAVIS, DeLUCA, HALUSKA, KIRKLAND, KORTZ, KOTIK, M. O'BRIEN, PETRARCA, READSHAW, SABATINA AND STABACK, MARCH 17, 2011

REFERRED TO COMMITTEE ON FINANCE, MARCH 17, 2011  

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," in sales and use tax, further providing for

exclusions from tax.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 204(58) of the act of March 4, 1971

(P.L.6, No.2), known as the Tax Reform Code of 1971, amended

June 22, 2001 (P.L.353, No.23), is amended and the section is

amended by adding clauses to read:

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

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

* * *

(58)  The sale at retail or use of a personal computer, a

peripheral device or an Internet access device, or a service

contract or single-user licensed software purchased in

conjunction with a personal computer, peripheral device or

Internet access device, [during] on the exclusion [period] date 

by an individual purchaser for nonbusiness use. The exclusion

does not include a sale at retail or use of, leasing, rental or

repair of a personal computer, peripheral device or Internet

access device; mainframe computers; network servers; local area

network hubs; routers and network cabling; network operating

systems; multiple-user licensed software; minicomputers; hand-

held computers; personal digital assistants without Internet

access; hardware word processors; graphical calculators; video

game consoles; telephones; digital cameras; pagers; compact

discs encoded with music or movies; and digital versatile discs

encoded with music or movies. For purposes of this clause, the

phrase "exclusion [period" means the period of time from August

5, 2001, to and including August 12, 2001, and from February 17,

2002, to and including February 24, 2002] date" means April 16,

2011. For purposes of this clause, "purchaser" means an

individual who places an order and pays the purchase price by

cash or credit [during] on the exclusion [period] date even if

delivery takes place after the exclusion [period] date.

* * *

(69)  The sale at retail or use of a piece of farm equipment

or farm supply on the exclusion date by an individual purchaser

for nonbusiness use. This clause does not include a motor

vehicle. For purposes of this clause, the phrase "exclusion

date" means April 9, 2012. For purposes of this clause,

"purchaser" means an individual who places an order and pays the

purchase price by cash or credit on the exclusion date even if

delivery takes place after the exclusion date.

(70)  The sale at retail or use of an appliance on the

exclusion date by an individual purchaser for nonbusiness use.

For purposes of this clause, the phrase "exclusion date" means

April 23, 2011. For purposes of this clause, "purchaser" means

an individual who places an order and pays the purchase price by

cash or credit on the exclusion date even if delivery takes

place after the exclusion date.

(71)  The sale at retail or use of a motor vehicle on the

exclusion date by an individual purchaser for nonbusiness use.

For purposes of this clause, the phrase "exclusion date" means

April 30, 2011. For purposes of this clause, "purchaser" means

an individual who places an order and pays the purchase price by

cash or credit on the exclusion date even if delivery takes

place after the exclusion date.

(72)  The sale at retail or use of a motor vehicle tire on

the exclusion date by an individual purchaser for nonbusiness

use. For purposes of this clause, the phrase "exclusion date"

means April 30, 2011. For purposes of this clause, "purchaser"

means an individual who places an order and pays the purchase

price by cash or credit on the exclusion date even if delivery

takes place after the exclusion date.

Section 2.  This act shall take effect immediately.