PRINTER'S NO. 3667
No. 2731 Session of 1978
INTRODUCED BY PIEVSKY, SEPTEMBER 12, 1978
REFERRED TO COMMITTEE ON BUSINESS AND COMMERCE,
SEPTEMBER 12, 1978
AN ACT
1 Amending the act of May 20, 1949 (P.L.1584, No.478), entitled
2 "An act defining and prohibiting unfair sales of cigarettes;
3 conferring powers and imposing duties on the Department of
4 Revenue and on persons, as herein defined, engaged in the
5 sale of cigarettes at retail or wholesale; providing for the
6 suspension and revocation of Cigarette Tax Permits; and
7 providing remedies and penalties for violations," further
8 defining the term "basic cost of cigarettes" to exclude
9 certain trade and all cash discounts.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. Clause (h) of section 2, act of May 20, 1949
13 (P.L.1584, No.478), known as the "Unfair Cigarette Sales Act,"
14 is amended to read:
15 Section 2. Definitions.--The following words, terms and
16 phrases, when used in this act, shall have the meaning ascribed
17 to them in this section, except where the context clearly
18 indicates a different meaning.
19 * * *
20 (h) "Basic cost of cigarettes" shall mean the invoice cost
21 of cigarettes to the retailer or wholesaler, as the case may be,
1 or the replacement cost of cigarettes to the retailer or
2 wholesaler, as the case may be, within thirty days prior to the
3 date of sale in the quantity last purchased, whichever is lower,
4 less all trade discounts [and customary discounts for cash]
5 which total two per centum (2%), to which shall be added the
6 full face value of any tax which may be required by any
7 cigarette tax act of this Commonwealth now in effect or
8 hereafter enacted, if not already included by the manufacturer
9 in his list price.
10 * * *
11 Section 2. This act shall take effect in 60 days.
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