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| PRIOR PRINTER'S NO. 874 | PRINTER'S NO. 2401 |
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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| 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 |
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| AS REPORTED FROM COMMITTEE ON TRANSPORTATION, HOUSE OF REPRESENTATIVES, AS AMENDED, JULY 8, 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; and providing for reports concerning | <-- |
12 | exclusions from tax, for reimbursement and for expiration. |
13 | The General Assembly of the Commonwealth of Pennsylvania |
14 | hereby enacts as follows: |
15 | Section 1. Section 204 of the act of March 4, 1971 (P.L.6, |
16 | No.2), known as the Tax Reform Code of 1971, is amended by |
17 | adding clauses A CLAUSE to read: | <-- |
18 | Section 204. Exclusions from Tax.--The tax imposed by |
19 | section 202 shall not be imposed upon any of the following: |
20 | * * * |
21 | (67) The sale at retail of repair or replacement parts, | <-- |
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1 | including the installation of those parts, exclusively for use |
2 | in aircraft or in overhauling or rebuilding of aircraft or |
3 | aircraft components. |
4 | (68) The sale or lease at retail of aircraft. or use of | <-- |
5 | aircraft parts, including the maintenance and installation of |
6 | such parts, exclusively in repair, maintenance or rebuilding of |
7 | aircraft or in overhauling aircraft components. For purposes of |
8 | this clause, the term "aircraft" shall include a fixed-wing |
9 | aircraft, helicopter, powered aircraft, tilt-rotor or tilt-wing |
10 | aircraft, glider or unmanned aircraft. |
11 | Section 2. This act shall take effect immediately. | <-- |
12 | Section 2. The act is amended by adding sections to read: | <-- |
13 | Section 204.1. Reports Concerning Exclusions from Tax.--The |
14 | Department of Revenue in conjunction with the Department of |
15 | Community and Economic Development and the Department of |
16 | Transportation shall submit an annual report to the General |
17 | Assembly no later than September 1 following the first fiscal |
18 | years for which section 204(67) is in effect and continue |
19 | submission of a report for five succeeding fiscal years. The |
20 | report shall review and analyze all statistical data available |
21 | for purposes of determining the economic and revenue impact of |
22 | the sales and use tax exemption under section 204(67). The |
23 | report shall include, but not be limited to, an analysis of any |
24 | increase or decrease in aviation-related employment, airplane |
25 | maintenance and hangaring in this Commonwealth. The Department |
26 | of Community and Economic Development shall post a copy of the |
27 | report required by this section on its Internet website. The |
28 | report shall remain on the Department of Community and Economic |
29 | Development's Internet website for a period of one year, or |
30 | until a successive report is issued. |
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1 | Section 204.2. Reimbursement.--Entities seeking exemptions |
2 | under section 204(67) shall evidence proof of voluntary or |
3 | nonvoluntary remittance of such Pennsylvania Sales and Use Tax |
4 | to the department. |
5 | Section 3. The sales and use tax exemptions under section |
6 | 204(67) shall expire on December 1, 2015. |
7 | Section 4. This act shall take effect July 1, 2010. |
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