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House of Representatives
Session of 2017 - 2018 Regular Session

MEMORANDUM

Posted:	January 17, 2017 01:39 PM
From:	Representative Anthony M. DeLuca
To:	All House members
Subject:	Sales Tax on Discounted Items

In the near future I plan on re-introducing HB 747 of 2015; legislation amending Article II of the Tax Reform Code of 1971 regarding the taxable portion of the purchase price of an item. The legislation will clarify a confusing point of legislation; specifically, what amount is considered taxable when applying a coupon or discount when purchasing an item. Currently, there is some level of discrepancy when a taxable item is purchased with a coupon or at a discounted rate. Sometimes the sales tax of an item bought at a discount will not always be levied at the discounted purchase price. In order for the sales tax to be levied at the discounted purchase price both the item and the receipt must be indicated on the cash register tape. My legislation would mandate that sales tax only be imposed on the portion remaining after a discount or coupon is applied regardless of whether the coupon or discount is separately stated on the cash register tape. In these difficult economic times, this legislation could return much needed dollars to the pockets of hard-working Pennsylvanians. I invite you to co-sponsor this legislation. Thank you.

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