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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY CREIGHTON, BAKER, BRENNAN, D. COSTA, CUTLER, J. EVANS, GEORGE, GIBBONS, GINGRICH, GROVE, HESS, JOHNSON, KOTIK, KULA, LONGIETTI, METZGAR, MILLARD, PETRARCA, PICKETT, READSHAW, REICHLEY, SIPTROTH AND WHITE, MARCH 6, 2009 |
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| REFERRED TO COMMITTEE ON FINANCE, MARCH 6, 2009 |
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| AN ACT |
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1 | Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An |
2 | act relating to tax reform and State taxation by codifying |
3 | and enumerating certain subjects of taxation and imposing |
4 | taxes thereon; providing procedures for the payment, |
5 | collection, administration and enforcement thereof; providing |
6 | for tax credits in certain cases; conferring powers and |
7 | imposing duties upon the Department of Revenue, certain |
8 | employers, fiduciaries, individuals, persons, corporations |
9 | and other entities; prescribing crimes, offenses and |
10 | penalties," in sales and use tax, further providing for |
11 | exclusions from tax. |
12 | The General Assembly of the Commonwealth of Pennsylvania |
13 | hereby enacts as follows: |
14 | Section 1. Section 204 of the act of March 4, 1971 (P.L.6, |
15 | No.2), known as the Tax Reform Code of 1971, is amended by |
16 | adding a clause to read: |
17 | Section 204. Exclusions from Tax.--The tax imposed by |
18 | section 202 shall not be imposed upon any of the following: |
19 | * * * |
20 | (67) The sale at retail or use of a firearm safe, firearm |
21 | storage vault, firearm locker, locking firearm case or a locking |
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1 | device that satisfies paragraph (1) of the definition of |
2 | "locking device" in 18 Pa.C.S. § 6142(f) (relating to locking |
3 | device for firearms). |
4 | Section 2. This act shall take effect in 60 days. |
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