PRINTER'S NO. 600
No. 549 Session of 1993
INTRODUCED BY COLAFELLA, BELFANTI, RICHARDSON, FARMER,
FAIRCHILD, YANDRISEVITS, DALEY, GIGLIOTTI, GRUPPO, ROBERTS,
SCHULER, TOMLINSON, LEDERER, L. I. COHEN, PISTELLA AND
E. Z. TAYLOR, MARCH 15, 1993
REFERRED TO COMMITTEE ON FINANCE, MARCH 15, 1993
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," excluding batteries for artificial hearing
11 devices from sales and use tax; and making an editorial
12 change.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 204(17) of the act of March 4, 1971
16 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended
17 July 20, 1974 (P.L.535, No.183), is amended to read:
18 Section 204. Exclusions from Tax.--The tax imposed by
19 section 202 shall not be imposed upon
20 * * *
21 (17) The sale at retail or use of prescription or non-
22 prescription medicines, drugs or medical supplies, crutches and
1 wheelchairs for the use of [cripples] persons with disabilities
2 and invalids, artificial limbs, artificial eyes and artificial
3 hearing devices when designed to be worn on the person of the
4 purchaser or user, batteries for artificial hearing devices
5 designed to be worn on the person of the purchaser or user,
6 false teeth and materials used by a dentist in dental treatment,
7 eyeglasses when especially designed or prescribed by an
8 ophthalmologist, oculist or optometrist for the personal use of
9 the owner or purchaser and artificial braces and supports
10 designed solely for the use of [crippled] persons with
11 disabilities or any other therapeutic, prosthetic or artificial
12 device designed for the use of a particular individual to
13 correct or alleviate a physical incapacity, including but not
14 limited to hospital beds, iron lungs, and kidney machines.
15 * * *
16 Section 2. This act shall take effect in 60 days.
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