PRIOR PRINTER'S NO. 2804
PRINTER'S NO. 2974
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2386
Session of
2022
INTRODUCED BY B. MILLER, PASHINSKI, RYAN, STAMBAUGH, ROTHMAN,
SMITH, MILLARD, GLEIM, GREINER, ZIMMERMAN, ROWE, GUENST,
OWLETT, FEE, RADER AND MOUL, MARCH 8, 2022
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, APRIL 12, 2022
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 sales and use tax, further providing for
exclusions from tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 204(72) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(72) The sale at retail of building and fencing materials
and supplies used for the construction or repair of an animal
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housing facility or for fencing to confine livestock or poultry,
regardless if the sale is made to the purchaser directly or
pursuant to a construction contract[.] or if the materials and
supplies are used for an animal housing facility or FOR
LIVESTOCK OR POULTRY fencing that is permanent or temporary.
* * *
Section 2. This act shall take effect in 60 days.
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