Bill Text: PA SB480 | 2011-2012 | Regular Session | Introduced

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Bill Title: Further providing for exclusions from the sales and use tax.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2011-02-10 - Referred to FINANCE [SB480 Detail]

Download: Pennsylvania-2011-SB480-Introduced.html

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PRINTER'S NO. 472
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 480 Session of2011
INTRODUCED BY BROWNE, FOLMER, FONTANA, ORIE, ERICKSON, RAFFERTY, ROBBINS, BOSCOLA, TARTAGLIONE, COSTA, LEACH, KITCHEN AND FERLO, FEBRUARY 10, 2011
REFERRED TO FINANCE, FEBRUARY 10, 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," further providing for exclusions from the 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 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 of tangible personal property
directly and predominantly used to facilitate reading and
communicating, including computer and related equipment, by
persons who are blind or visually impaired. For the purpose of
this clause, the following terms or phrases shall have the
following meanings:
(i) "blind" means having a visual acuity of twenty/two
hundred or less in the better eye with best correction or having
a limitation of the field of vision such that the widest
diameter of the visual field subtends an angular distance not
greater than twenty degrees;
(ii) "visually impaired" means a prognosis of significantly
deteriorating vision and either a visual acuity of no better
than twenty/seventy vision in the better eye with best
correction or a loss in the field of vision of fifty per cent or
more.
Section 2. This act shall take effect in 60 days.
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