PRINTER'S NO. 219
No. 207 Session of 1979
INTRODUCED BY FREIND, FEBRUARY 6, 1979
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 7, 1979
AN ACT
1 Amending the act of July 22, 1970 (P.L.513, No.178), entitled
2 "An act imposing a tax on the sale or possession of
3 cigarettes and providing penalties," removing an exemption
4 from taxation.
5 The General Assembly of the Commonwealth of Pennsylvania
6 hereby enacts as follows:
7 Section 1. Subsection (a) of section 204, act of July 22,
8 1970 (P.L.513, No.178), known as the "Pennsylvania Cigarette Tax
9 Act," amended July 7, 1978 (No.139), is amended to read:
10 Section 204. Exemptions from Tax.--(a) No tax imposed by
11 this act shall be levied upon the possession or sale of
12 cigarettes which this Commonwealth is prohibited from taxing
13 under the Constitution or statutes of the United States. In
14 addition, when the seller and purchaser have registered with the
15 department and have obtained exemption certificates in
16 accordance with such regulations as the department shall
17 prescribe, the following sales are exempt:
18 (1) Sales to veterans' organizations approved by the
19 department, if the cigarettes are being purchased by the
1 organization for gratuitous issue to veteran patients in
2 Federal, State or State-aided hospitals;
3 (2) Sales to voluntary unincorporated organizations of
4 military forces personnel operating under regulations
5 promulgated by the United States Secretary of Defense or
6 departments under his jurisdiction;
7 (3) Sales to retail dealers located in Veterans'
8 Administration hospitals for sales to patients in such
9 hospitals.
10 [(4) Sales to retail dealers in institutions under the
11 jurisdiction of the United States Department of Justice for
12 sales to persons incarcerated in such institutions.]
13 * * *
14 Section 2. This act shall take effect in 30 days.
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