THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY REICHLEY, BOYD, EVERETT, FARRY, GIBBONS, GINGRICH, GODSHALL, HENNESSEY, OBERLANDER, READSHAW, SCAVELLO, SWANGER AND CREIGHTON, JUNE 14, 2011

REFERRED TO COMMITTEE ON FINANCE, JUNE 14, 2011  

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," in sales and use tax, further providing for

exclusions.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 204(35) of the act of March 4, 1971

(P.L.6, No.2), known as the Tax Reform Code of 1971, amended

April 23, 1998 (P.L.239, No.45), is amended to read:

Section 204.  Exclusions from Tax.--The tax imposed by

section 202 shall not be imposed upon any of the following:

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(35)  The sale at retail or use of [mail order catalogs]

printed publications, regardless of distribution method, and

direct mail advertising literature or materials, including

electoral literature or materials, such as envelopes, address

labels and a one-time license to use a list of names and mailing

addresses for each delivery of direct mail advertising

literature or materials, including electoral literature or

materials, through the United States Postal Service. For the

purposes of this clause, printed publications shall include mail

order catalogs, advertising literature, textbooks, newspapers,

shopping guides and magazines sold by subscription.

* * *

Section 2.  This act shall take effect in 60 days.