PRINTER'S NO. 1934
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1317
Session of
2015
INTRODUCED BY GORDNER, ALLOWAY, RAFFERTY, YUDICHAK, SCHWANK,
VOGEL AND WARD, JUNE 15, 2016
REFERRED TO FINANCE, JUNE 15, 2016
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 tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 204(13) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, amended
July 2, 2012 (P.L.751, No.85), is amended to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(13) The sale at retail, or use of wrapping paper, wrapping
twine, bags, cartons, tape, rope, labels, nonreturnable
containers and all other wrapping supplies, when such use is
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incidental to the delivery of any personal property, except that
any charge for wrapping or packaging shall be subject to tax at
the rate imposed by section 202, unless the property wrapped or
packaged will be resold by the purchaser of the wrapping or
packaging service. As used in this paragraph, the term "cartons"
includes corrugated boxes used by a person engaged in the
manufacture of snack food products to deliver the manufactured
product, whether or not the boxes are returnable for potential
reuse.
* * *
Section 2. This act shall take effect immediately.
20160SB1317PN1934 - 2 -
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