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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY DeLUCA, READSHAW, WALKO, KOTIK, D. COSTA, FRANKEL, FABRIZIO, WHEATLEY, WAGNER, PASHINSKI, LEVDANSKY, MUNDY, STABACK, GRUCELA, GOODMAN, CURRY, CONKLIN, MIRABITO, HANNA, HARKINS, DERMODY, K. SMITH, P. COSTA, CALTAGIRONE, MELIO, MATZIE, McGEEHAN AND R. TAYLOR, APRIL 27, 2009 |
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| REFERRED TO COMMITTEE ON FINANCE, APRIL 27, 2009 |
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| AN ACT |
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1 | Providing for a sales and use tax on political advertisements. |
2 | The General Assembly of the Commonwealth of Pennsylvania |
3 | hereby enacts as follows: |
4 | Section 1. Short title. |
5 | This act shall be known and may be cited as the Funding for |
6 | the Uninsured through the Adult Basic Program Act. |
7 | Section 2. Definitions. |
8 | The following words and phrases when used in this act shall |
9 | have the meanings given to them in this section unless the |
10 | context clearly indicates otherwise: |
11 | "Department." The Department of Revenue of the Commonwealth. |
12 | "Media company." An entity which broadcasts, publishes or |
13 | otherwise communicates a political advertisement for a fee. |
14 | "Political advertisement." A communication by means of any |
15 | broadcast, cable or satellite communication, newspaper, |
16 | magazine, outdoor advertising facility, mass mailing or |
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1 | telephone bank to the general public which advocates a candidate |
2 | for public office or a political party or any other form of |
3 | advertisement whose primary function is to disseminate a |
4 | political message. |
5 | "Sale at retail." A transfer for consideration of the |
6 | ownership, custody or possession of a political advertisement, |
7 | including the grant of a license to use or consume the |
8 | advertisement, whether the transfer is absolute or conditional |
9 | and regardless of how the transfer is made. |
10 | "Use." The exercise of any right or power incidental to the |
11 | ownership, custody or possession of a political advertisement, |
12 | including transportation, storage or consumption. The term shall |
13 | include the printing of a political advertisement when a media |
14 | company furnishes, either directly or indirectly, the articles |
15 | used in printing. |
16 | Section 3. Imposition of tax. |
17 | (a) Sales tax.--There is hereby imposed upon each separate |
18 | sale at retail of a political advertisement in this Commonwealth |
19 | a tax of 6% of the purchase price, which shall be collected by a |
20 | media company from any purchaser and shall be paid over to the |
21 | Commonwealth as provided in this act. |
22 | (b) Use tax.--There is hereby imposed on the use within this |
23 | Commonwealth of a political advertisement purchased at retail a |
24 | tax of 6% of the purchase price which tax shall be paid to the |
25 | Commonwealth by the person who makes the use, except that the |
26 | tax shall not be paid to the Commonwealth by that person where |
27 | the tax imposed under subsection (a) is or has been paid or the |
28 | tax imposed under this subsection is paid by the media company |
29 | with regard to the use. |
30 | Section 4. Credit for sales and use taxes paid. |
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1 | A purchaser may claim a credit for taxes paid under Article |
2 | II of the act of March 4, 1971 (P.L.6, No.2), known as the Tax |
3 | Reform Code of 1971. |
4 | Section 5. Administration and enforcement. |
5 | Parts III, IV, VI and VII of Article II of the act of March |
6 | 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are |
7 | incorporated by reference into this act insofar as they are |
8 | applicable to the tax imposed by this act. |
9 | Section 6. Deposit of moneys. |
10 | Moneys collected from the tax imposed under this act, and |
11 | interest earned on the moneys, shall be deposited into the |
12 | Tobacco Settlement Fund established under the act act of June |
13 | 26, 2001 (P.L.755, No.77), known as the Tobacco Settlement Act, |
14 | and shall be used only for the purposes delineated in Chapter 13 |
15 | of the Tobacco Settlement Act. |
16 | Section 7. Rules and regulations. |
17 | The department may promulgate rules and regulations for the |
18 | implementation and administration of this act. |
19 | Section 8. Effective date. |
20 | This act shall take effect in 60 days. |
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