Bill Text: PA HB1100 | 2011-2012 | Regular Session | Introduced

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Bill Title: In sales and use tax, further providing for exclusions from sales and use tax.

Spectrum: Bipartisan Bill

Status: (Engrossed - Dead) 2012-05-29 - Referred to FINANCE [HB1100 Detail]

Download: Pennsylvania-2011-HB1100-Introduced.html

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PRINTER'S NO. 1676
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1100 Session of2011
INTRODUCED BY DALEY, GEIST, KORTZ, HESS, BARRAR, BEAR, BENNINGHOFF, BOYD, BRENNAN, BURNS, BUXTON, CARROLL, COHEN, D. COSTA, DePASQUALE, DONATUCCI, EVERETT, FABRIZIO, FARRY, GEORGE, GIBBONS, GILLESPIE, GINGRICH, GODSHALL, GOODMAN, GROVE, HALUSKA, HARHAI, HARKINS, HARRIS, HORNAMAN, HUTCHINSON, M. K. KELLER, KILLION, KULA, LONGIETTI, MAHONEY, MANN, MARSHALL, MATZIE, METCALFE, METZGAR, MILLARD, MILLER, MIRABITO, MOUL, MURPHY, MURT, MUSTIO, NEUMAN, PERRY, PETRARCA, PYLE, RAVENSTAHL, READSHAW, REED, REICHLEY, SCAVELLO, SCHRODER, M. SMITH, SONNEY, STEVENSON, WATSON AND WHITE, APRIL 28, 2011
REFERRED TO COMMITTEE ON FINANCE, APRIL 28, 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 from sales and use 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 clauses to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(69) The sale at retail or use of aircraft parts, including
the maintenance and installation of such parts, exclusively in
repair, maintenance or rebuilding of aircraft or in overhauling
aircraft components. For purposes of this clause, the term
"aircraft" shall include a fixed-wing aircraft, powered
aircraft, tilt-rotor or tilt-wing aircraft, glider or unmanned
aircraft.
(70) The sale at retail or use of fixed-wing aircraft, new
or used.
Section 2. This act shall take effect in 90 days.
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