THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY BRUBAKER, BROWNE, D. WHITE, MENSCH, KASUNIC, YAW, ORIE, SOLOBAY, WASHINGTON, KITCHEN, BOSCOLA, SCHWANK, ALLOWAY AND SMUCKER, JUNE 14, 2011

REFERRED TO FINANCE, JUNE 14, 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

definitions and for exclusions.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Sections 201 and 204 of the act of March 4, 1971

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

by adding clauses to read:

Section 201.  Definitions.--The following words, terms and

phrases when used in this Article II shall have the meaning

ascribed to them in this section, except where the context

clearly indicates a different meaning:

* * *

(eee)  "Animal housing facility."  A roofed structure or

facility, or a portion of the facility, used for occupation by

livestock or poultry.

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

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

* * *

(69)  The sale at retail of building materials and supplies

used for the construction or repair of an animal housing

facility, regardless if the sale is made to the purchaser

directly or pursuant to a construction contract.

Section 2.  The addition of section 204(69) of the act shall

apply to sales made after September 30, 2011.

Section 3.  This act shall take effect July 1, 2011, or

immediately, whichever is later.