PRINTER'S NO. 968
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
862
Session of
2017
INTRODUCED BY GROVE, BAKER, KNOWLES, SIMMONS, MILLARD, JAMES,
PHILLIPS-HILL, BLOOM, D. COSTA, ORTITAY, ZIMMERMAN, WARD,
DOWLING AND GABLER, MARCH 16, 2017
REFERRED TO COMMITTEE ON FINANCE, MARCH 16, 2017
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 exclusions from tax, excluding the sale of
Christmas trees by Christmas tree farms from the sales tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a clause to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(71) The sale at retail of Christmas trees by Christmas tree
farms.
Section 2. This act shall take effect in 60 days.
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