PRINTER'S NO. 1564
No. 1239 Session of 2007
INTRODUCED BY DALLY, BASTIAN, BENNINGHOFF, BEYER, BOYD,
CALTAGIRONE, DALEY, FABRIZIO, FAIRCHILD, FREEMAN, HENNESSEY,
HICKERNELL, HORNAMAN, HUTCHINSON, KILLION, LONGIETTI,
McILHATTAN, MELIO, MILLARD, MURT, O'NEILL, PHILLIPS, RAPP,
REICHLEY, SAMUELSON, SAYLOR, SIPTROTH, STERN, J. TAYLOR,
YOUNGBLOOD AND YUDICHAK, MAY 18, 2007
REFERRED TO COMMITTEE ON FINANCE, MAY 18, 2007
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 exclusions from sales and
11 use tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204(31) of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
16 to read:
17 Section 204. Exclusions from Tax.--The tax imposed by
18 section 202 shall not be imposed upon any of the following:
19 * * *
20 (31) The sale at retail or use of caskets and burial vaults
1 for human remains [and], markers and tombstones for human graves
2 and interment services, including rental chairs, tents and
3 grass.
4 * * *
5 Section 2. This act shall take effect in 60 days.
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