PRINTER'S NO. 1139
No. 1055 Session of 1993
INTRODUCED BY REINARD, FARGO, E. Z. TAYLOR, FLEAGLE, ADOLPH,
STURLA, RAYMOND, FAIRCHILD, MERRY, M. N. WRIGHT, SCHULER,
COLAIZZO, HENNESSEY, OLASZ, MILLER, BUNT, TOMLINSON,
ARMSTRONG, BROWN, DEMPSEY, EGOLF, FLICK, KING, MELIO,
MICOZZIE, HESS, CORNELL, FARMER, KASUNIC AND BARLEY,
MARCH 29, 1993
REFERRED TO COMMITTEE ON FINANCE, MARCH 29, 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," further providing for the definition of "sale at
11 retail."
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 201(k)(1) of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended
16 August 4, 1991 (P.L.97, No.22), is amended to read:
17 Section 201. Definitions.--The following words, terms and
18 phrases when used in this Article II shall have the meaning
19 ascribed to them in this section, except where the context
20 clearly indicates a different meaning:
1 * * *
2 (k) "Sale at retail."
3 (1) Any transfer, for a consideration, of the ownership,
4 custody or possession of tangible personal property, including
5 the grant of a license to use or consume whether such transfer
6 be absolute or conditional and by whatsoever means the same
7 shall have been effected. This shall not include a transfer of a
8 motor vehicle between an individual and a partnership in which
9 the individual is a member or between a partnership and
10 corporation which was formed by one or more members of the
11 partnership.
12 * * *
13 Section 2. This act shall take effect in 60 days.
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