AN ACT

 

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 sales and use tax, further providing for
11definitions.

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

14Section 1. Section 201(d) of the act of March 4, 1971
15(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
16by adding a subclause to read:

17Section 201. Definitions.--The following words, terms and
18phrases when used in this Article II shall have the meaning
19ascribed to them in this section, except where the context
20clearly indicates a different meaning:

21* * *

22(d) "Processing." The performance of the following
23activities when engaged in as a business enterprise:

1* * *

2(19) The crushing, milling and sizing of fused aluminum
3oxide.

4* * *

5Section 2. This act shall take effect in 60 days.