PRINTER'S NO. 1233
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
875
Session of
2019
INTRODUCED BY STEFANO, GORDNER, AUMENT, K. WARD, BROOKS, VOGEL,
ARGALL, MARTIN, SCHWANK, BOSCOLA, MASTRIANO, YAW, PHILLIPS-
HILL, PITTMAN, HUTCHINSON, TARTAGLIONE, YUDICHAK, J. WARD,
BREWSTER, BAKER, KEARNEY AND KILLION, OCTOBER 7, 2019
REFERRED TO FINANCE, OCTOBER 7, 2019
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 from tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a clause to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(73) The sale at retail or use of accessory equipment,
communications equipment or protective equipment when purchased
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by a paid or volunteer firefighter who uses personal funds and,
at the time of purchase, provided identification showing the
individual's status as a firefighter. The exclusion under this
clause shall be included on any sales tax exclusion list made
available to retailers and shall not apply if the cost of the
accessory equipment, communications equipment or protective
equipment is paid by the firefighter's fire company or any other
entity. For purposes of this clause, the following terms or
phrases shall have the following meanings:
(i) "accessory equipment" means firefighting, ambulance and
rescue equipment necessary to carry out the ordinary functions
of supporting fire, life and rescue activities;
(ii) "communications equipment" means a voice or original
transmission system required to support the operation of a
volunteer fire company, volunteer ambulance service and
volunteer rescue squad; and
(iii) "protective equipment" means equipment used by
firefighters, volunteer ambulance service personnel or volunteer
rescue service personnel to protect their person from injury
while performing their functions, including, but not limited to,
helmets, turnout coats and pants, boots, eye shields, gloves and
self-contained respiratory protection units.
Section 2. This act shall take effect in 60 days.
20190SB0875PN1233 - 2 -
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