PRINTER'S NO. 3629
No. 2699 Session of 1978
INTRODUCED BY A. C. FOSTER JR., MILLIRON, KOLTER, LEHR, ANDERSON, S. E. HAYES JR., DORR AND GEESEY, SEPTEMBER 11, 1978
REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 11, 1978
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," providing for the exclusion of the sale and use
11 of smoke detectors from the 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 (38) The sale at retail or use of smoke detectors.
21 Section 2. This act shall take effect in 60 days.
H11L56DGS/19780H2699B3629