PRINTER'S NO. 3076
No. 2319 Session of 2000
INTRODUCED BY DeLUCA, BELARDI, COLAFELLA, COSTA, DALEY, GRUCELA,
HARHAI, JAMES, LAUGHLIN, LEDERER, MELIO, NAILOR, PISTELLA,
RAMOS, READSHAW, RUFFING, STABACK, STEELMAN, TRELLO, WALKO,
WILLIAMS AND YOUNGBLOOD, MARCH 7, 2000
REFERRED TO COMMITTEE ON FINANCE, MARCH 7, 2000
AN ACT
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 the Public Transportation
11 Assistance Fund.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 2301(c) of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, added July
16 1, 1994 (P.L.413, No.67), is amended to read:
17 Section 2301. Public Transportation Assistance Fund.--* * *
18 (c) There is hereby imposed a fee on each sale in this
19 Commonwealth of new tires for highway use at the rate of one
20 dollar ($1) per tire. The fee shall be collected by the seller
21 from the purchaser and remitted to the Department of Revenue.
1 The seller shall clearly indicate this fee as a separate item on
2 the purchaser's invoice. No exclusions or exemptions, other than
3 those for governmental entities provided under Article II, shall
4 apply to the fees and taxes imposed by this section.
5 * * *
6 Section 2. This act shall take effect in 60 days.
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