Bill Text: PA HB403 | 2011-2012 | Regular Session | Introduced

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Bill Title: Providing for a sales and use tax on political advertisements.

Spectrum: Partisan Bill (Democrat 11-0)

Status: (Introduced - Dead) 2011-02-02 - Referred to FINANCE [HB403 Detail]

Download: Pennsylvania-2011-HB403-Introduced.html

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PRINTER'S NO. 369
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 403 Session of2011
INTRODUCED BY DeLUCA, CALTAGIRONE, STABACK, M. O'BRIEN, D. COSTA, GOODMAN, KOTIK, JOSEPHS, LONGIETTI AND KAVULICH, FEBRUARY 2, 2011
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 2, 2011
AN ACT
Providing for a sales and use tax on political advertisements.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Short title.
This act shall be known and may be cited as the Funding for
the Uninsured through the Adult Basic Program Act.
Section 2. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Department." The Department of Revenue of the Commonwealth.
"Media company." An entity which broadcasts, publishes or
otherwise communicates a political advertisement for a fee.
"Political advertisement." A communication by means of any
broadcast, cable or satellite communication, newspaper,
magazine, outdoor advertising facility, mass mailing or
telephone bank to the general public which advocates a candidate
for public office or a political party or any other form of
advertisement whose primary function is to disseminate a
political message.
"Sale at retail." A transfer for consideration of the
ownership, custody or possession of a political advertisement,
including the grant of a license to use or consume the
advertisement, whether the transfer is absolute or conditional
and regardless of how the transfer is made.
"Use." The exercise of any right or power incidental to the
ownership, custody or possession of a political advertisement,
including transportation, storage or consumption. The term shall
include the printing of a political advertisement when a media
company furnishes, either directly or indirectly, the articles
used in printing.
Section 3. Imposition of tax.
(a) Sales tax.--There is hereby imposed upon each separate
sale at retail of a political advertisement in this Commonwealth
a tax of 6% of the purchase price, which shall be collected by a
media company from any purchaser and shall be paid over to the
Commonwealth as provided in this act.
(b) Use tax.--There is hereby imposed on the use within this
Commonwealth of a political advertisement purchased at retail a
tax of 6% of the purchase price which tax shall be paid to the
Commonwealth by the person who makes the use, except that the
tax shall not be paid to the Commonwealth by that person where
the tax imposed under subsection (a) is or has been paid or the
tax imposed under this subsection is paid by the media company
with regard to the use.
Section 4. Credit for sales and use taxes paid.
A purchaser may claim a credit for taxes paid under Article
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II of the act of March 4, 1971 (P.L.6, No.2), known as the Tax
Reform Code of 1971.
Section 5. Administration and enforcement.
Parts III, IV, VI and VII of Article II of the act of March
4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are
incorporated by reference into this act insofar as they are
applicable to the tax imposed by this act.
Section 6. Deposit of moneys.
Moneys collected from the tax imposed under this act, and
interest earned on the moneys, shall be deposited into the
Tobacco Settlement Fund established under the act of June 26,
2001 (P.L.755, No.77), known as the Tobacco Settlement Act, and
shall be used only for the purposes delineated in Chapter 13 of
the Tobacco Settlement Act.
Section 7. Rules and regulations.
The department may promulgate rules and regulations for the
implementation and administration of this act.
Section 8. Effective date.
This act shall take effect in 60 days.
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