Adding to the Definition of Processing in the Tax Reform Code
May 1, 2013 11:49 AM to All Senate Members
Circulated By
Senator Elder Vogel
R Senate District 47
Memo
In the near future, I intend to introduce a bill amending the Tax Reform Code of 1971. This bill will add “the crushing, milling and sizing of fused aluminum oxide” as a definition of “Processing” for a business sales and use tax exemption.
In Pennsylvania, there is one business, U.S. Electrofused Minerals, Inc. (USEM) in Aliquippa, which performs this type of manufacturing. To date, the Pennsylvania Department of Revenue has not considered USEM as qualifying for the sales and use tax exception under the Tax Reform Code. Because of this, USEM is placed at a competitive disadvantage that will only hurt the economy of our Commonwealth if this company is not awarded the same advantages other states offer to similar manufacturing plants.
If you have any questions, please contact Mike Rader at 787-3076.
In Pennsylvania, there is one business, U.S. Electrofused Minerals, Inc. (USEM) in Aliquippa, which performs this type of manufacturing. To date, the Pennsylvania Department of Revenue has not considered USEM as qualifying for the sales and use tax exception under the Tax Reform Code. Because of this, USEM is placed at a competitive disadvantage that will only hurt the economy of our Commonwealth if this company is not awarded the same advantages other states offer to similar manufacturing plants.
If you have any questions, please contact Mike Rader at 787-3076.
Legislation
Document - Introduced as SB 921
Adding to the Definition of Processing in the Tax Reform Code
May 1, 2013 11:49 AM to All Senate Members
Circulated By
VOGEL
Memo
In the near future, I intend to introduce a bill amending the Tax Reform Code of 1971. This bill will add “the crushing, milling and sizing of fused aluminum oxide” as a definition of “Processing” for a business sales and use tax exemption.
In Pennsylvania, there is one business, U.S. Electrofused Minerals, Inc. (USEM) in Aliquippa, which performs this type of manufacturing. To date, the Pennsylvania Department of Revenue has not considered USEM as qualifying for the sales and use tax exception under the Tax Reform Code. Because of this, USEM is placed at a competitive disadvantage that will only hurt the economy of our Commonwealth if this company is not awarded the same advantages other states offer to similar manufacturing plants.
If you have any questions, please contact Mike Rader at 787-3076.
In Pennsylvania, there is one business, U.S. Electrofused Minerals, Inc. (USEM) in Aliquippa, which performs this type of manufacturing. To date, the Pennsylvania Department of Revenue has not considered USEM as qualifying for the sales and use tax exception under the Tax Reform Code. Because of this, USEM is placed at a competitive disadvantage that will only hurt the economy of our Commonwealth if this company is not awarded the same advantages other states offer to similar manufacturing plants.
If you have any questions, please contact Mike Rader at 787-3076.
Document
Introduced as SB 921
Generated 04/18/2025 10:25 AM