PRINTER'S NO. 3258
No. 2410 Session of 1976
INTRODUCED BY WAGNER AND HASAY, MAY 25, 1976
REFERRED TO COMMITTEE ON FINANCE, MAY 25, 1976
AN ACT 1 To provide for the levying of an intrastate electrical energy 2 tax on electricity generated in the Commonwealth used outside 3 the power district generating the electricity; for a credit 4 to the gross receipts tax of the district generating the 5 electricity; and imposing powers and duties on the Department 6 of Revenue. 7 The General Assembly of the Commonwealth of Pennsylvania 8 hereby enacts as follows: 9 Section 1. Short Title.--This act shall be known and may be 10 cited as the "Intrastate Electric Energy Tax Act." 11 Section 2. Declaration of Policy.--In recognition of the 12 severe economic plight of citizens of the Commonwealth who are 13 faced with rising living costs and costs of doing business and 14 increasing electric utility bills, there is hereby levied an 15 intrastate electric energy tax effective until the total price 16 per kilowatt hour of electric energy returns to the level that 17 prevailed in September, 1973 to be used to reduce electric 18 utility costs in power districts generating the electricity 19 where land has been set aside to support power generating 20 plants.
1 Section 3. Definitions.--As used in this act: 2 "Department" means the Pennsylvania Department of Revenue. 3 "Electricity" includes electrical energy and electrical 4 power. 5 "Electric power district" means the area in which a person 6 supplies electricity. 7 "Generation" includes manufacture and production. 8 "Person" means any individual, estate, trust, receiver, 9 cooperative association, club, corporation, company, firm, 10 partnership, joint venture, syndicate, association, a utility 11 owned or operated by a municipality. It also means, to the 12 extent permitted by law, any Federal, State or other 13 governmental unit, subdivision, agency, department or 14 instrumentality. 15 "Sale" means selling or transferring to any person for 16 consumption, use or resale and includes barter and exchange. 17 Section 4. Imposition of Tax; Rate.--(a) For the privilege 18 of purchasing electricity for an electric power district in this 19 Commonwealth from other power district or districts in the 20 Commonwealth generating such electricity for the purpose of sale 21 to the purchasing district, there is imposed on any person 22 purchasing such electricity for resale, a tax of four tenth of 23 one mill on each net kilowatt hour of electricity so purchased 24 by a power district not generating the electricity. 25 (b) The tax imposed by this section shall be referred to as 26 the intrastate electric energy tax. 27 Section 5. Kilowatt Hours of Electricity.--Persons subject 28 to the imposition of the intrastate electric energy tax shall 29 maintain accurate measuring devices and records to measure and 30 record the daily and cumulative monthly and yearly totals of 19760H2410B3258 - 2 -
1 kilowatt hours of electricity purchased by the power district. 2 Section 6. Reports; Remittances.--Every person subject to 3 the imposition of the intrastate electric energy tax shall file 4 a return under oath or affirmation on forms provided by and with 5 the information required by the department and shall pay the tax 6 due annually on or before January 31 for the preceding calendar 7 year. The time for filing returns may be extended, estimated 8 settlements may be made by the Department of Revenue if returns 9 are not filed, and the penalties for failing to file returns and 10 pay the tax shall be as prescribed by the laws defining the 11 powers and duties of the Department of Revenue. 12 Section 7. Relief from Other Taxes.--Unless otherwise 13 specified by statute the imposition of the intrastate electric 14 energy tax shall not act to relieve any person from any other 15 tax levied by the Commonwealth. 16 Section 8. Receipts.--All moneys received from the 17 intrastate electric energy tax shall be deposited in the General 18 Fund. 19 Section 9. Credit; Gross Receipts.--(a) On electricity 20 purchased by an electric power district of the Commonwealth from 21 an electric power district generating such electricity which is 22 subject to the intrastate electric energy tax, a credit of four 23 tenths of one mill on each net kilowatt hour of electricity so 24 purchased during a calendar year shall be credited annually on 25 or before April 15 against the gross receipts due the 26 Commonwealth for the same calendar year from the power district 27 generating the electricity. 28 (b) The credit under subsection (a) is given to the person 29 liable for the gross receipts tax for the power district 30 generating the electricity taxed. 19760H2410B3258 - 3 -
1 (c) An amount equal to the credit under subsection (a) taken 2 against the gross receipts tax shall be distributed annually on 3 or after April 15 to the customers of the power district 4 generating the purchased electric power subject to the tax 5 imposed by this act. 6 Section 10. Tax Forms and Rules and Regulations.--The 7 department shall make available suitable tax return forms for 8 paying the tax and prescribe such rules and regulations as are 9 necessary to carry out the provisions of this act. 10 Section 11. Effective Date.--This act shall take effect 11 immediately and shall be retroactive to July 1, 1975. G21L57RLC/19760H2410B3258 - 4 -