PRINTER'S NO. 332
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
325
Session of
2021
INTRODUCED BY J. WARD, LANGERHOLC, STEFANO, BARTOLOTTA, REGAN,
PHILLIPS-HILL, VOGEL, MASTRIANO, PITTMAN, BAKER AND
HUTCHINSON, MARCH 10, 2021
REFERRED TO FINANCE, MARCH 10, 2021
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 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 paragraph to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(74) The sale at retail or use of a "multipurpose
agricultural vehicle," as defined in 75 Pa.C.S. § 102 (relating
to definitions), in accordance with 75 Pa.C.S. § 1302(17)
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(relating to vehicles exempt from registration) operated for the
benefit of or pursuant to the operation of a farm owned or
operated by the owner of the vehicle or a business whose
enterprises and activities are considered part of farming. For
the purpose of this subsection, the use of a multipurpose
agricultural vehicle in farming includes repairing and
maintaining buildings, including houses, garages, barns,
stables, greenhouses, mushroom houses and storehouses, fences
and stanchions permanently affixed to real estate, as well as
transporting farming personnel, collecting, conveying or
transporting property to be used in farming and transporting or
conveying the farm product after the final farming operation,
which includes, but does not extend beyond, the operation of
packaging for the ultimate consumer and storage.
Section 2. This act shall take effect in 60 days.
20210SB0325PN0332 - 2 -
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