PRINTER'S NO. 438
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
480
Session of
2015
INTRODUCED BY VOGEL, SCAVELLO, STEFANO AND WARD,
FEBRUARY 13, 2015
REFERRED TO FINANCE, FEBRUARY 13, 2015
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 tax for education, further providing for
exclusions from tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 204(3) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(3) The use of tangible personal property purchased outside
this Commonwealth for use outside this Commonwealth by a then
nonresident natural person or a business entity not actually
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doing business within this Commonwealth, who later brings such
tangible personal property into this Commonwealth in connection
with his establishment of a permanent business or residence in
this Commonwealth: Provided, That such property, with the
exception of motor vehicles, was purchased more than six months
prior to the date it was first brought into this Commonwealth or
prior to the establishment of such business or residence,
whichever first occurs. This exclusion shall not apply to
tangible personal property temporarily brought into Pennsylvania
for the performance of contracts for the construction,
reconstruction, remodeling, repairing and maintenance of real
estate.
* * *
Section 2. This act shall take effect in 60 days.
20150SB0480PN0438 - 2 -
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