PRINTER'S NO. 1252
No. 1091 Session of 1975
INTRODUCED BY MISCEVICH, ABRAHAM, TRELLO, MILANOVICH, NOVAK,
ROMANELLI, M. M. MULLEN, CIMINI, FISHER AND COWELL,
APRIL 22, 1975
REFERRED TO COMMITTEE ON FINANCE, APRIL 23, 1975
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 the sale of certain motor vehicles from
11 tax for education.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204, act of March 4, 1971 (P.L.6, No.2),
15 known as the "Tax Reform Code of 1971," is amended by adding a
16 clause to read:
17 Section 204. Exclusions from Tax.--The tax imposed by
18 section 202 shall not be imposed upon
19 * * *
20 (37) The sale at retail of new passenger motor vehicles for
21 a period of ninety days after the effective date hereof.
22 Section 2. This act shall take effect immediately.
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