Bill Text: PA HB938 | 2009-2010 | Regular Session | Introduced

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Bill Title: Further providing for exclusions from tax.

Spectrum: Slight Partisan Bill (Republican 32-12)

Status: (Introduced - Dead) 2009-03-13 - Referred to FINANCE [HB938 Detail]

Download: Pennsylvania-2009-HB938-Introduced.html

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PRINTER'S NO. 1062
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 938 Session of2009
INTRODUCED BY MILLARD, BAKER, BELFANTI, BEYER, BOBACK, BOYD, CARROLL, CLYMER, CREIGHTON, DENLINGER, EVERETT, FABRIZIO, FLECK, GEIST, GEORGE, GIBBONS, GROVE, HARRIS, HESS, HICKERNELL, HORNAMAN, HUTCHINSON, M. KELLER, KILLION, KORTZ, KULA, LONGIETTI, MILLER, MOUL, MURT, OBERLANDER, PALLONE, PEIFER, PHILLIPS, PICKETT, RAPP, READSHAW, SCAVELLO, SIPTROTH, STERN AND STEVENSON, MARCH 13, 2009
REFERRED TO COMMITTEE ON FINANCE, MARCH 13, 2009
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," 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:
* * *
(67) The sale at retail to or use by any fair of tangible
personal property or services. For the purposes of this clause,
the term "fair" shall mean an "agricultural fair," a "Class A
fair," a "Class B fair," a "Class C fair," a "Class D fair" or a
"Class E fair" as those terms are defined under the act of July
8, 1986 (P.L.437, No.92), known as the "Pennsylvania
Agricultural Fair Act."
Section 2. This act shall take effect in 60 days.
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