PRINTER'S NO. 1320
No. 1143 Session of 1975
INTRODUCED BY KATZ, APRIL 29, 1975
REFERRED TO COMMITTEE ON FINANCE, APRIL 29, 1975
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," requiring certain licensees to post a list of
11 certain tax exempt items.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
15 the "Tax Reform Code of 1971," is amended by adding a section to
16 read:
17 Section 208.1. Licensees Required to List Certain Tax Exempt
18 Products.--(a) All persons licensed under this part shall
19 prominently post in all areas in their establishment where
20 household supplies are sold at retail for residential
21 consumption and where nonprescription medicine, drugs, and
22 medical supplies are sold a list of those products that were
23 made exempt from the tax by a regulation effective July 1, 1971.
1 (b) Any person violating the provisions of this section
2 shall be guilty of a summary offense.
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