Bill Text: PA HB315 | 2011-2012 | Regular Session | Introduced

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Bill Title: Further providing for exclusion from the sales tax.

Spectrum: Moderate Partisan Bill (Republican 45-13)

Status: (Introduced - Dead) 2011-01-31 - Referred to FINANCE [HB315 Detail]

Download: Pennsylvania-2011-HB315-Introduced.html

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PRINTER'S NO. 270
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 315 Session of2011
INTRODUCED BY STEVENSON, BAKER, BARRAR, BEAR, BENNINGHOFF, BOBACK, BOYD, BROOKS, CAUSER, CONKLIN, D. COSTA, CREIGHTON, CUTLER, DeWEESE, ELLIS, EVERETT, FLECK, GABLER, GEIST, GEORGE, GIBBONS, GILLESPIE, GINGRICH, GROVE, HARHAI, HARHART, HARRIS, HESS, HORNAMAN, HUTCHINSON, KAUFFMAN, KOTIK, KRIEGER, KULA, LONGIETTI, MAJOR, MARSHALL, MARSICO, METCALFE, METZGAR, MILLARD, OBERLANDER, PAYNE, PEIFER, PETRARCA, PYLE, RAPP, READSHAW, REESE, REICHLEY, ROCK, SONNEY, TALLMAN, VULAKOVICH, WHITE, GILLEN AND SACCONE, JANUARY 31, 2011
REFERRED TO COMMITTEE ON FINANCE, JANUARY 31, 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 exclusion from the sales
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 of firearms during the forty-eight-
hour period beginning at 12:01 a.m. on the Friday after
Thanksgiving and ending at 12 midnight the following Saturday,
which shall be referred to as the "Right to Keep and Bear Arms
Sales Tax Holiday Weekend." The exclusion shall not include the
leasing, rental, repair or servicing of this property. For
purposes of this clause, the term "firearm" shall include any
weapons which are designed to or may readily be converted to
expel any projectile by the action of an explosive or the frame
or receiver of the weapon.
Section 2. This act shall take effect immediately.
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