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Senate Co-Sponsorship Memoranda

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Senate of Pennsylvania
Session of 2013 - 2014 Regular Session


Posted: May 1, 2013 11:49 AM
From: Senator Elder A. Vogel, Jr.
To: All Senate members
Subject: Adding to the Definition of Processing in the Tax Reform Code
In the near future, I intend to introduce a bill amending the Tax Reform Code of 1971. This bill will add “the crushing, milling and sizing of fused aluminum oxide” as a definition of “Processing” for a business sales and use tax exemption.

In Pennsylvania, there is one business, U.S. Electrofused Minerals, Inc. (USEM) in Aliquippa, which performs this type of manufacturing. To date, the Pennsylvania Department of Revenue has not considered USEM as qualifying for the sales and use tax exception under the Tax Reform Code. Because of this, USEM is placed at a competitive disadvantage that will only hurt the economy of our Commonwealth if this company is not awarded the same advantages other states offer to similar manufacturing plants.

If you have any questions, please contact Mike Rader at 787-3076.

Introduced as SB921