S0097B1275A02816 VDL:JSL 07/06/07 #90 A02816 AMENDMENTS TO SENATE BILL NO. 97 Sponsor: REPRESENTATIVE SURRA Printer's No. 1275 1 Amend Title, page 1, line 22, by striking out "ENTITY." and 2 inserting 3 entities and powdered metallurgy parts. 4 Amend Sec. 8, page 21, line 3, by striking out "A SECTION" 5 and inserting 6 sections 7 Amend Sec. 8, page 21, by inserting between lines 23 and 24 8 Section 3003.19. Powdered Metallurgy Parts.--For purposes of 9 defining the phrases "doing business in this Commonwealth," 10 "carrying on activities in this Commonwealth," "having capital 11 or property employed or used in this Commonwealth" or "owning 12 property in this Commonwealth" in sections 401 and 402 of 13 Article IV and substantially similar phrases in section 601 of 14 Article VI, and for determining activities which are not 15 protected under the act of September 14, 1959 (Public Law 86- 16 272, 15 U.S.C. § 381 et seq.), the following activities shall be 17 excluded: 18 (1) Owning or leasing of intangible and tangible property, 19 including dies, molds, tooling and related equipment, by a 20 person who has contracted with an unaffiliated manufacturer of 21 powder metallurgy products for manufacturing, provided that: 22 (i) the property is for use by the powder metallurgy product 23 manufacturer; 24 (ii) the property is located at the Pennsylvania premises of 25 the powder metallurgy product manufacturer; and 26 (iii) the products manufactured using such property are 27 incorporated into products produced outside this Commonwealth by 28 the owner or lessor of the property. 29 (2) Visits by a person's employes or agents to the premises 30 in this Commonwealth of an unaffiliated powder metallurgy 31 product manufacturer with whom the person has contracted for 32 manufacturing in connection with the contract. 33 (3) Owning of manufactured powder metallurgy products and 34 other items packaged therewith, by a person who has contracted 35 with an unaffiliated powder metallurgy products manufacturer for 36 manufacturing of products, on the premises of the unaffiliated 37 powdered metallurgy products manufacturer prior to delivery of
1 the property.
2 Amend Sec. 10, page 22, by inserting between lines 6 and 7
3 (3) The addition of section 3003.19 of the act shall
4 apply to:
5 (i) taxable years beginning after December 31, 2004;
6 and
7 (ii) other taxable years which are not closed on the
8 effective date of the addition of section 3003.19 of the
9 act.
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