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," further providing for exclusions from the sales 
11and use tax.

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

14Section 1. Section 204 of the act of March 4, 1971 (P.L.6, 
15No.2), known as the Tax Reform Code of 1971, is amended by 
16adding a clause to read:

17Section 204. Exclusions from Tax.--The tax imposed by
18section 202 shall not be imposed upon any of the following:

19* * *

20(69) The sale at retail or use of tangible personal property
21directly and predominantly used to facilitate reading and

1communicating, including computer and related equipment, by
2persons who are blind or visually impaired. For the purpose of
3this clause, the following terms or phrases shall have the
4following meanings:

5(i) "blind" means having a visual acuity of twenty/two 
6hundred or less in the better eye with best correction or having 
7a limitation of the field of vision such that the widest 
8diameter of the visual field subtends an angular distance not 
9greater than twenty degrees;

10(ii) "visually impaired" means a prognosis of significantly 
11deteriorating vision and either a visual acuity of no better 
12than twenty/seventy vision in the better eye with best 
13correction or a loss in the field of vision of fifty per cent or 
14more.

15Section 2. This act shall take effect in 60 days.