Bill Text: PA HB785 | 2009-2010 | Regular Session | Amended


Bill Title: In sales and use tax, further providing for exclusions from tax; and providing for reports concerning exclusions from tax, for reimbursement and for expiration.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2009-09-11 - Re-committed to APPROPRIATIONS [HB785 Detail]

Download: Pennsylvania-2009-HB785-Amended.html

  

 

PRIOR PRINTER'S NO. 874

PRINTER'S NO.  2401

  

THE GENERAL ASSEMBLY OF PENNSYLVANIA

  

HOUSE BILL

 

No.

785

Session of

2009

  

  

INTRODUCED BY SIPTROTH, BEYER, BRENNAN, CARROLL, D. COSTA, DALLY, FAIRCHILD, GEIST, GRUCELA, HESS, KOTIK, MANN, MOUL, MURT, MUSTIO, READSHAW, REICHLEY, SCAVELLO, THOMAS, WALKO, EVERETT AND MIRABITO, MARCH 6, 2009

  

  

AS REPORTED FROM COMMITTEE ON TRANSPORTATION, HOUSE OF REPRESENTATIVES, AS AMENDED, JULY 8, 2009   

  

  

  

AN ACT

  

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Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

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act relating to tax reform and State taxation by codifying

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and enumerating certain subjects of taxation and imposing

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taxes thereon; providing procedures for the payment,

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collection, administration and enforcement thereof; providing

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for tax credits in certain cases; conferring powers and

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imposing duties upon the Department of Revenue, certain

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employers, fiduciaries, individuals, persons, corporations

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and other entities; prescribing crimes, offenses and

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penalties," in sales and use tax, further providing for

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exclusions from tax; and providing for reports concerning

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exclusions from tax, for reimbursement and for expiration.

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The General Assembly of the Commonwealth of Pennsylvania

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hereby enacts as follows:

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Section 1.  Section 204 of the act of March 4, 1971 (P.L.6,

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No.2), known as the Tax Reform Code of 1971, is amended by

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adding clauses A CLAUSE to read:

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Section 204.  Exclusions from Tax.--The tax imposed by

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section 202 shall not be imposed upon any of the following:

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* * *

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(67)  The sale at retail of repair or replacement parts,

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including the installation of those parts, exclusively for use

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in aircraft or in overhauling or rebuilding of aircraft or

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aircraft components.

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(68)  The sale or lease at retail of aircraft. or use of

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aircraft parts, including the maintenance and installation of

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such parts, exclusively in repair, maintenance or rebuilding of

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aircraft or in overhauling aircraft components. For purposes of

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this clause, the term "aircraft" shall include a fixed-wing

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aircraft, helicopter, powered aircraft, tilt-rotor or tilt-wing

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aircraft, glider or unmanned aircraft.

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Section 2.  This act shall take effect immediately.

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Section 2.  The act is amended by adding sections to read:

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Section 204.1.  Reports Concerning Exclusions from Tax.--The

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Department of Revenue in conjunction with the Department of

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Community and Economic Development and the Department of

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Transportation shall submit an annual report to the General

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Assembly no later than September 1 following the first fiscal

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years for which section 204(67) is in effect and continue

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submission of a report for five succeeding fiscal years. The

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report shall review and analyze all statistical data available

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for purposes of determining the economic and revenue impact of

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the sales and use tax exemption under section 204(67). The

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report shall include, but not be limited to, an analysis of any

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increase or decrease in aviation-related employment, airplane

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maintenance and hangaring in this Commonwealth. The Department

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of Community and Economic Development shall post a copy of the

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report required by this section on its Internet website. The

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report shall remain on the Department of Community and Economic

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Development's Internet website for a period of one year, or

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until a successive report is issued.

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Section 204.2.  Reimbursement.--Entities seeking exemptions

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under section 204(67) shall evidence proof of voluntary or

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nonvoluntary remittance of such Pennsylvania Sales and Use Tax

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to the department.

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Section 3.  The sales and use tax exemptions under section

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204(67) shall expire on December 1, 2015.

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Section 4.  This act shall take effect July 1, 2010.

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