PRINTER'S NO. 810
No. 741 Session of 2007
INTRODUCED BY CORMAN, WAUGH, ROBBINS, LOGAN, COSTA, WASHINGTON,
RAFFERTY, FOLMER, ERICKSON, GREENLEAF, WONDERLING, RHOADES,
EARLL, D. WHITE AND M. WHITE, APRIL 9, 2007
REFERRED TO FINANCE, APRIL 9, 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 tax.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
14 No.2), known as the Tax Reform Code of 1971, is amended by
15 adding a clause to read:
16 Section 204. Exclusions from Tax.--The tax imposed by
17 section 202 shall not be imposed upon any of the following:
18 * * *
19 (44.1) The sale at retail of wood burning stoves, indoor and
20 outdoor, which are only capable of using wood as a fuel source.
21 * * *
1 Section 2. This act shall take effect in 60 days.
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