Bill Text: PA HB966 | 2011-2012 | Regular Session | Introduced

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

Spectrum: Moderate Partisan Bill (Republican 22-7)

Status: (Introduced - Dead) 2011-03-07 - Referred to APPROPRIATIONS [HB966 Detail]

Download: Pennsylvania-2011-HB966-Introduced.html

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PRINTER'S NO. 1034
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 966 Session of2011
INTRODUCED BY BENNINGHOFF, CALTAGIRONE, CAUSER, COHEN, CUTLER, DAY, DENLINGER, ELLIS, EVERETT, FLECK, GABLER, GEIST, GILLESPIE, GINGRICH, GROVE, HARRIS, KAUFFMAN, KULA, MURT, MYERS, PETRARCA, PYLE, RAPP, ROCK, SWANGER, VULAKOVICH AND YOUNGBLOOD, MARCH 7, 2011
REFERRED TO COMMITTEE ON APPROPRIATIONS, MARCH 7, 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 sales and use tax
exclusions.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 204(44) of the act of March 4, 1971 (P.L.
6, No.2), known as the Tax Reform Code of 1971, amended June 22,
2001 (P.L.353, No.23), is amended to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(44) The sale at retail or use of firewood or any tangible
personal property that burns firewood to generate electricity,
including wood burning stoves and wood burning furnaces. For the
purpose of this clause, firewood shall mean the product of trees
when severed from the land and cut into proper lengths for
burning and pellets made from pure wood sawdust if used for fuel
for cooking, hot water production or to heat residential
dwellings.
* * *
Section 2. This act shall take effect in 60 days.
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