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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY STURLA, JULY 30, 2009 |
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| REFERRED TO COMMITTEE ON FINANCE, JULY 30, 2009 |
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| AN ACT |
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1 | Providing for the dedicated funding of higher education. |
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 Higher |
6 | Education Funding Act. |
7 | Section 2. Sales and use surtax. |
8 | A surtax of 1% shall be imposed on the purchase price of |
9 | property and services subject to taxation under Article II of |
10 | the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform |
11 | Code of 1971. The surtax shall be in addition to the tax imposed |
12 | under Article II of the Tax Reform Code of 1971. |
13 | Section 3. Computation of sales and use tax and sales and use |
14 | surtax. |
15 | (a) Schedule establishment.--Within 30 days of the effective |
16 | date of this section, the Department of Revenue shall establish |
17 | a schedule for the computation of the State sales and use tax |
18 | under Article II of the act of March 4, 1971 (P.L.6, No.2), |
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1 | known as the Tax Reform Code of 1971, and the sales and use |
2 | surtax as established under this act. |
3 | (b) Schedule publication.--The Department of Revenue shall |
4 | publish the schedule providing for the computation of the sales |
5 | and use tax and the State sales and use surtax in the |
6 | Pennsylvania Bulletin immediately succeeding the establishment |
7 | of the schedule. |
8 | Section 4. Transfer to fund. |
9 | Within 30 days of the close of any calendar month, the |
10 | revenue generated in the previous month from the sales and use |
11 | surtax imposed under this act shall be transferred to the Higher |
12 | Education Fund established in the act of ____________,2009 |
13 | (P.L.____, No.___), known as the General Appropriations Act of |
14 | 2009. |
15 | Section 5. Construction. |
16 | The provisions of Article II of the act of March 4, 1971 |
17 | (P.L.6, No.2), known as the Tax Reform Code of 1971, shall apply |
18 | to the imposition and implementation of the surtax. |
19 | Section 20. Effective date. |
20 | This act shall take effect immediately. |
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