PRINTER'S NO. 860
No. 794 Session of 1979
INTRODUCED BY WILSON AND F. J. LYNCH, MARCH 20, 1979
REFERRED TO COMMITTEE ON FINANCE, MARCH 20, 1979
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," providing for an exemption from the utilities
11 gross receipts tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Subsection (a) of section 1101, act of March 4,
15 1971 (P.L.6, No.2), known as the "Tax Reform Code of 1971,"
16 amended December 21, 1977 (P.L.340, No.100), is amended to read:
17 Section 1101. Imposition of Tax.--(a) General Rule.--Every
18 railroad company, pipeline company, conduit company, steamboat
19 company, canal company, slack water navigation company,
20 transportation company, except a nonscheduled air carrier of
21 freight or passengers, and every other company, association,
22 joint-stock association, or limited partnership, now or
23 hereafter incorporated or organized by or under any law of this
1 Commonwealth, or now or hereafter organized or incorporated by
2 any other state or by the United States or any foreign
3 government, and doing business in this Commonwealth, and every
4 copartnership, person or persons owning, operating or leasing to
5 or from another corporation, company, association, joint-stock
6 association, limited partnership, copartnership, person or
7 persons, any railroad, pipeline, conduit, steamboat, canal,
8 slack water navigation, or other device for the transportation
9 of freight, passengers, baggage, or oil, except taxicabs, motor
10 buses and motor omnibuses, and every limited partnership,
11 association, joint-stock association, corporation or company
12 engaged in, or hereafter engaged in, the transportation of
13 freight or oil within this State, and every telephone company,
14 telegraph company, express company, gas company, palace car
15 company and sleeping car company, now or hereafter incorporated
16 or organized by or under any law of this Commonwealth, or now or
17 hereafter organized or incorporated by any other state or by the
18 United States or any foreign government and doing business in
19 this Commonwealth, and every limited partnership, association,
20 joint-stock association, copartnership, person or persons,
21 engaged in telephone, telegraph, express, gas, palace car or
22 sleeping car business in this Commonwealth, shall pay to the
23 State Treasurer, through the Department of Revenue, a tax of
24 forty-five mills upon each dollar of the gross receipts of the
25 corporation, company or association, limited partnership, joint-
26 stock association, copartnership, person or persons, received
27 from passengers, baggage, and freight transported wholly within
28 this State, from telegraph or telephone messages transmitted
29 wholly within this State, from express, palace car or sleeping
30 car business done wholly within this State, or from the sales of
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1 gas, except gross receipts derived from sales to any
2 municipality owned or operated public utility and except gross
3 receipts derived from the sales for resale, to persons,
4 partnerships, associations, corporations or political
5 subdivisions subject to the tax imposed by this act upon gross
6 receipts derived from such resale and from the transportation of
7 oil done wholly within this State. The gross receipts of gas
8 companies shall include the gross receipts from the sale of
9 artificial and natural gas, but shall not include gross receipts
10 from the sale of liquefied petroleum gas.
11 * * *
12 Section 2. This act shall take effect in 60 days.
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