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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY ARGALL, PILEGGI, FOLMER, RAFFERTY, D. WHITE, M. WHITE, FERLO, PIPPY, BOSCOLA, WAUGH, EICHELBERGER, WOZNIAK, YUDICHAK AND BROWNE, JUNE 6, 2012 |
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| REFERRED TO FINANCE, JUNE 6, 2012 |
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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 | (69) The sale at retail or use of aircraft parts, including |
21 | the maintenance and installation of such parts, exclusively in |
22 | repair, maintenance or rebuilding of aircraft or in overhauling |
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1 | aircraft components. For purposes of this clause, the term |
2 | "aircraft" shall include a fixed-wing aircraft, powered |
3 | aircraft, tilt-rotor or tilt-wing aircraft, glider or unmanned |
4 | aircraft. |
5 | (70) The sale at retail or use of fixed-wing aircraft, new |
6 | or used. |
7 | Section 2. This act shall take effect in 90 days. |
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