PRINTER'S NO. 1974
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1406
Session of
2015
INTRODUCED BY YOUNGBLOOD, HANNA, ROZZI, SCHLOSSBERG, MILLARD,
O'BRIEN, BISHOP, V. BROWN, THOMAS, READSHAW, DAVIDSON, COHEN,
MAHONEY, KINSEY, ROEBUCK, DONATUCCI AND SCHWEYER,
JUNE 28, 2015
REFERRED TO COMMITTEE ON FINANCE, JUNE 28, 2015
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 tax for education, further providing for
exclusions from sales and use tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 204(4) and (26) of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971,
amended December 13, 1991 (P.L.373, No.40) and May 24, 2000
(P.L.106, No.23), are amended to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(4) The sale at retail or use of [disposable diapers;] pre-
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moistened wipes; [incontinence products;] colostomy deodorants;
toilet paper; sanitary napkins, tampons or similar items used
for feminine hygiene; or toothpaste, toothbrushes or dental
floss.
* * *
(26) The sale at retail or use of all vesture, wearing
apparel, raiments, garments, footwear and other articles of
clothing, including clothing patterns, disposable diapers,
incontinence products and items that are to be a component part
of clothing, worn or carried on or about the human body but all
accessories, ornamental wear, formal day or evening apparel, and
articles made of fur on the hide or pelt or any material
imitative of fur and articles of which such fur, real, imitation
or synthetic, is the component material of chief value, but only
if such value is more than three times the value of the next
most valuable component material, and sporting goods and
clothing not normally used or worn when not engaged in sports
shall not be excluded from the tax.
* * *
Section 2. This act shall take effect in 60 days.
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