PENNSYLVANIA, June 11 - PRINTER'S NO. 884

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

756

Session of

2021

INTRODUCED BY YAW AND VOGEL, JUNE 11, 2021

REFERRED TO AGRICULTURE AND RURAL AFFAIRS, JUNE 11, 2021

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 fireworks, further providing for definitions,

for use of display fireworks, for sales locations and for

fees, granting of licenses and inspections, repealing

provisions relating to temporary structures and providing for

short-term structures.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Sections 2401, 2404.1, 2407 and 2408 of the act

of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of

1971, are amended to read:

Section 2401. Definitions.

The following words and phrases when used in this article

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

"APA 87-1." The American Pyrotechnics Association Standard

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