INDEPENDENT REGULATORY REVIEW COMMISSION Action Taken by the Commission [38 Pa.B. 1228]
[Saturday, March 8, 2008]The Independent Regulatory Review Commission (Commission) met publicly at 10:30 a.m., Thursday, February 21, 2008, and announced the following:
Regulation Deemed Approved Under Section 5(g) of the Regulatory Review Act--Effective February 20, 2008:
Pennsylvania Gaming Control Board #125-71: Bureau of Investigation and Enforcement; and Slot Machine Testing and Control (amends Chapters 405a and 461a)
Regulation Approved:
Department of Revenue #15-442: Repeal of Sales and Use Tax Exclusion for Tangible Personal Property Used in the Production of Commercial Motion Pictures (deletes 61 Pa. Code § 32.38)
____ Approval Order Public Meeting held
February 21, 2008Commissioners Voting: Arthur Coccodrilli, Chairperson; David J. DeVries, Esq.; Nancy Sabol Frantz, Esq.; John F. Mizner, Esq., by Phone
Department of Revenue--Repeal of Sales and Use Tax Exclusion for Tangible Personal Property Used in the Production of Commercial Motion Pictures;
Regulation No. 15-442 (#2667)On January 18, 2008, the Independent Regulatory Review Commission (Commission) received this regulation from the Department of Revenue (Department). This rulemaking deletes 61 Pa. Code § 32.38. Notice of proposed rulemaking was omitted for this regulation; it will become effective upon publication in the Pennsylvania Bulletin.
This regulation updates existing rules to reflect a statutory change in Act 55 of 2007 which removed the sales and use tax exclusion for commercial motion pictures from the Tax Reform Code.
We have determined this regulation is consistent with the statutory authority of the Department (72 P. S. §§ 7201(c)(8) and 7204(54)) and the intention of the General Assembly. Having considered all of the other criteria of the Regulatory Review Act, we find promulgation of this regulation is in the public interest.
By Order of the Commission:
This regulation is approved.
ARTHUR COCCODRILLI,
Chairperson[Pa.B. Doc. No. 08-427. Filed for public inspection March 7, 2008, 9:00 a.m.]
