Bill Text: PA HB2457 | 2009-2010 | Regular Session | Introduced

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

Spectrum: Slight Partisan Bill (Republican 32-17)

Status: (Introduced - Dead) 2010-04-27 - Referred to FINANCE [HB2457 Detail]

Download: Pennsylvania-2009-HB2457-Introduced.html

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PRINTER'S NO. 3644
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2457 Session of2010
INTRODUCED BY PYLE, ADOLPH, BELFANTI, BEYER, BRADFORD, CALTAGIRONE, CAUSER, CREIGHTON, CUTLER, DALEY, EVERETT, GEIST, GEORGE, GINGRICH, GROVE, HARHAI, HARKINS, HELM, HORNAMAN, HUTCHINSON, M. KELLER, KILLION, MARSHALL, MARSICO, MELIO, METZGAR, MILLARD, MILNE, MURPHY, MURT, M. O'BRIEN, O'NEILL, PETRARCA, PICKETT, RAPP, READSHAW, REESE, REICHLEY, ROCK, SEIP, SIPTROTH, SONNEY, STEVENSON, SWANGER, J. TAYLOR, VULAKOVICH, WANSACZ AND YOUNGBLOOD, APRIL 27, 2010
REFERRED TO COMMITTEE ON FINANCE, APRIL 27, 2010
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:
* * *
(69) The sale at retail or use, purchased during the
exclusion period, of any of the following appliances or
products, provided that the appliance or product has been
certified as in compliance with and qualifies as an Energy Star
product pursuant to the Environmental Protection Agency and the
Department of Energy, Energy Star Program and bears the Energy
Star label:
(i) A standard consumer clothes washer designed for common
household use.
(ii) A standard consumer refrigerator designed for common
household use.
(iii) A soft-mount, front-loading or soft-mount, top-loading
clothes washer that is designed for use by the occupants of more
than one household, including multifamily housing common areas
and coin laundries.
(iv) A ceiling fan.
(v) A ceiling fan light kit that contains equipment to
either hardwire a light to a ceiling fan or attach a light to a
ceiling fan provided that the equipment is included at the time
of sale or is sold separately for subsequent attachment to the
fan.
(vi) A room air conditioner.
(vii) An air source heat pump.
(viii) A dehumidifier.
(ix) A geothermal heat pump.
(x) A central air conditioner.
(xi) A ventilation fan.
(xii) A standard consumer dishwasher designed for common
household use.
(xiii) A programmable thermostat.
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(xiv) A compact fluorescent light bulb.
(xv) A lighting control that includes an occupancy sensor,
photocell or timer.
(xvi) An oil or gas furnace.
(xvii) An oil or gas boiler.
For purposes of this clause, "exclusion period" means the first
full calendar week of May 2010, October 2010, May 2011 and
October 2011. For purposes of this clause, "Energy Star" means a
voluntary labeling program established by the Environmental
Protection Agency and the Department of Energy designed to
identify and promote energy-efficient products. The exclusion
does not include the leasing, rental, repair or servicing of
this property. For purposes of this clause, "purchaser" means an
individual who places an order and pays the purchase price by
cash or credit during the exclusion period even if delivery
takes place after the exclusion period.
Section 2. The Department of Revenue shall promulgate
regulations it deems necessary to implement the provisions of
this act and shall cooperate with the Department of
Environmental Protection in ensuring adherence to any energy and
environmental standards or criteria associated with this act.
Section 3. This act shall take effect immediately.
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