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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY GROVE, D. COSTA, CREIGHTON, EVERETT, KAUFFMAN, METZGAR, MURT, PHILLIPS, READSHAW, ROAE, ROCK, TRUE, VULAKOVICH, YOUNGBLOOD AND BEAR, OCTOBER 6, 2009 |
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| REFERRED TO COMMITTEE ON FINANCE, OCTOBER 6, 2009 |
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| AN ACT |
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1 | Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An |
2 | act relating to tax reform and State taxation by codifying |
3 | and enumerating certain subjects of taxation and imposing |
4 | taxes thereon; providing procedures for the payment, |
5 | collection, administration and enforcement thereof; providing |
6 | for tax credits in certain cases; conferring powers and |
7 | imposing duties upon the Department of Revenue, certain |
8 | employers, fiduciaries, individuals, persons, corporations |
9 | and other entities; prescribing crimes, offenses and |
10 | penalties," further providing for imposition of tax. |
11 | The General Assembly of the Commonwealth of Pennsylvania |
12 | hereby enacts as follows: |
13 | Section 1. Section 202(a) and (b) of the act of March 4, |
14 | 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, |
15 | amended September 9, 1971, (P.L.437, No.105), are amended and |
16 | the section is amended by adding a subsection to read: |
17 | Section 202. Imposition of Tax.--(a) [There] Except as |
18 | provided in subsection (h), there is hereby imposed upon each |
19 | separate sale at retail of tangible personal property or |
20 | services, as defined herein, within this Commonwealth a tax of |
21 | six per cent of the purchase price, which tax shall be collected |
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1 | by the vendor from the purchaser, and shall be paid over to the |
2 | Commonwealth as herein provided. |
3 | (b) [There] Except as provided in subsection (h), there is |
4 | hereby imposed upon the use, on and after the effective date of |
5 | this article, within this Commonwealth of tangible personal |
6 | property purchased at retail on or after the effective date of |
7 | this article, and on those services described herein purchased |
8 | at retail on and after the effective date of this article, a tax |
9 | of six per cent of the purchase price, which tax shall be paid |
10 | to the Commonwealth by the person who makes such use as herein |
11 | provided, except that such tax shall not be paid to the |
12 | Commonwealth by such person where he has paid the tax imposed by |
13 | subsection (a) of this section or has paid the tax imposed by |
14 | this subsection (b) to the vendor with respect to such use. The |
15 | tax at the rate of six per cent imposed by this subsection shall |
16 | not be deemed applicable where the tax has been incurred under |
17 | the provisions of the "Tax Act of 1963 for Education." |
18 | * * * |
19 | (h) There is hereby imposed upon each separate sale at |
20 | retail or use of any item that is currently subject to the sales |
21 | and use tax of three per cent of the purchase price which tax |
22 | shall be collected by the vendor from the purchaser and shall be |
23 | paid over to the Commonwealth as provided under this act. This |
24 | subsection shall take effect on November 27, 2009 and expire on |
25 | November 29, 2009. |
26 | Section 2. This act shall take effect immediately. |
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