1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2act relating to tax reform and State taxation by codifying
3and enumerating certain subjects of taxation and imposing
4taxes thereon; providing procedures for the payment,
5collection, administration and enforcement thereof; providing
6for tax credits in certain cases; conferring powers and
7imposing duties upon the Department of Revenue, certain
8employers, fiduciaries, individuals, persons, corporations
9and other entities; prescribing crimes, offenses and
10penalties," in tax for education, further providing for
11exclusions from tax.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. Section 204(58) of the act of March 4, 1971 
15(P.L.6, No.2), known as the Tax Reform Code of 1971, amended 
16June 22, 2001 (P.L.353, No.23), is amended and the section is
17amended by adding a clause to read:

18Section 204. Exclusions from Tax.--The tax imposed by
19section 202 shall not be imposed upon any of the following:

20* * *

21(58) The sale at retail or use of a personal computer[, a
22peripheral device or an Internet access device, or a service

1contract or single-user licensed software purchased in
2conjunction with a personal computer, peripheral device or
3Internet access device,] and personal computer accessories
4during the exclusion period by an individual purchaser for
5nonbusiness use. The exclusion does not include a sale at retail
6or use of, leasing, rental or repair of a personal computer,
7peripheral device or Internet access device; mainframe
8computers; network servers; local area network hubs; routers and
9network cabling; network operating systems; multiple-user
10licensed software; minicomputers; hand-held computers; personal
11digital assistants without Internet access; hardware word
12processors; graphical calculators; video game consoles;
13telephones; digital cameras; pagers; compact discs encoded with
14music or movies; and digital versatile discs encoded with music
15or movies. For purposes of this clause, "personal computer" 
16means an electronic device that accepts information in digital 
17or similar form and manipulates the information for a result 
18based on a sequence of instructions. "Personal computer" 
19includes any electronic book reader, laptop, desktop, handheld, 
20tablet or tower computer, but does not include cellular 
21telephones, video game consoles, digital media receivers or 
22devices that are not primarily designed to process data. For 
23purposes of this clause, "personal computer accessories" 
24includes keyboards, mice or mouse devices, personal digital 
25assistants, monitors, other peripheral devices, modems, routers 
26or nonrecreational software, regardless of whether or not the 
27accessories are used in association with a personal computer 
28base unit. "Personal computer accessories" does not include 
29furniture or systems, devices, software or peripherals designed 
30or intended primarily for recreational use. For purposes of this
 

1clause, "monitor" does not include a device that includes a 
2television tuner. For purposes of this clause, the phrase
3"exclusion period" means the period of time from [August 5,
42001, to and including August 12, 2001, and from February 17,
52002, to and including February 24, 2002] from August 1, 2015, 
6to and including August 2, 2015. For purposes of this clause,
7"purchaser" means an individual who places an order and pays the
8purchase price by cash or credit during the exclusion period
9even if delivery takes place after the exclusion period.

10* * *

11(70) The sale at retail or use of school supplies during the
12exclusion period by an individual purchaser for nonbusiness use.
13For purposes of this clause, the term "school supplies" shall
14include pens, pencils, erasers, crayons, notebooks, notebook
15filler paper, legal pads, binders, lunch boxes, construction
16paper, markers and highlighters, folders, poster board, poster
17paper, composition books, scissors, cellophane tape, glue,
18paste, rulers, computer disks, protractors, compasses,
19calculators and backpacks. For purposes of this clause, the
20phrase "exclusion period" shall mean the period of time from
21August 1, 2015, to and including August 2, 2015.

22Section 2. This act shall take effect in 60 days.