AN ACT

 

1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An 
2act relating to tax reform and State taxation by codifying 
3and enumerating certain subjects of taxation and imposing 
4taxes thereon; providing procedures for the payment, 
5collection, administration and enforcement thereof; providing 
6for tax credits in certain cases; conferring powers and 
7imposing duties upon the Department of Revenue, certain 
8employers, fiduciaries, individuals, persons, corporations 
9and other entities; prescribing crimes, offenses and 
10penalties," further providing for exclusion from the sales
11tax.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. Section 204 of the act of March 4, 1971 (P.L.6, 
15No.2), known as the Tax Reform Code of 1971, is amended by
16adding a clause to read:

17Section 204. Exclusions from Tax.--The tax imposed by
18section 202 shall not be imposed upon any of the following:

19* * *

20(70) Beginning in 2014 and each year thereafter, the sale at
21retail or use of WaterSense or Energy Star products for the

1period beginning April 22 and ending April 29. For the purposes
2of this clause, the following terms or phrases shall have the
3following meanings:

4(i) "Energy Star product" means a product meeting the energy
5efficiency requirements set forth in Energy Star product
6specifications established by the Environmental Protection
7Agency.

8(ii) "WaterSense product" means a water-efficient product 
9that has been independently tested and certified to meet the 
10Environmental Protection Agency's WaterSense criteria for 
11efficiency and performance.

12Section 2. This act shall take effect in 60 days.