S1041B1546A05551 LKK:CMD 05/11/20 #90 A05551
AMENDMENTS TO SENATE BILL NO. 1041
Sponsor: SENATOR HUTCHINSON
Printer's No. 1546
Amend Bill, page 1, line 11, by striking out "definitions"
and inserting
exclusions from tax
Amend Bill, page 1, lines 14 through 22; pages 2 through 7,
lines 1 through 30; page 8, lines 1 through 9; by striking out
all of said lines on said pages and inserting
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)
(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.
2020/90LKK/SB1041A05551 - 1 -
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