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 of2009
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
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," in sales and use tax, further providing for
exclusions from tax; and providing for reports concerning <--
exclusions from tax, for reimbursement and for expiration.
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 clauses 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 of repair or replacement parts, <--
including the installation of those parts, exclusively for use
in aircraft or in overhauling or rebuilding of aircraft or
aircraft components.
(68) The sale or lease at retail of aircraft. or use of <--
aircraft parts, including the maintenance and installation of
such parts, exclusively in repair, maintenance or rebuilding of
aircraft or in overhauling aircraft components. For purposes of
this clause, the term "aircraft" shall include a fixed-wing
aircraft, helicopter, powered aircraft, tilt-rotor or tilt-wing
aircraft, glider or unmanned aircraft.
Section 2. This act shall take effect immediately. <--
Section 2. The act is amended by adding sections to read: <--
Section 204.1. Reports Concerning Exclusions from Tax.--The
Department of Revenue in conjunction with the Department of
Community and Economic Development and the Department of
Transportation shall submit an annual report to the General
Assembly no later than September 1 following the first fiscal
years for which section 204(67) is in effect and continue
submission of a report for five succeeding fiscal years. The
report shall review and analyze all statistical data available
for purposes of determining the economic and revenue impact of
the sales and use tax exemption under section 204(67). The
report shall include, but not be limited to, an analysis of any
increase or decrease in aviation-related employment, airplane
maintenance and hangaring in this Commonwealth. The Department
of Community and Economic Development shall post a copy of the
report required by this section on its Internet website. The
report shall remain on the Department of Community and Economic
Development's Internet website for a period of one year, or
until a successive report is issued.
20090HB0785PN2401 - 2 -
Section 204.2. Reimbursement.--Entities seeking exemptions
under section 204(67) shall evidence proof of voluntary or
nonvoluntary remittance of such Pennsylvania Sales and Use Tax
to the department.
Section 3. The sales and use tax exemptions under section
204(67) shall expire on December 1, 2015.
Section 4. This act shall take effect July 1, 2010.
20090HB0785PN2401 - 3 -