THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY STURLA, JULY 30, 2009

REFERRED TO COMMITTEE ON FINANCE, JULY 30, 2009  

AN ACT

Providing for the dedicated funding of higher education.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Short title.

This act shall be known and may be cited as the Higher

Education Funding Act.

Section 2.  Sales and use surtax.

A surtax of 1% shall be imposed on the purchase price of

property and services subject to taxation under Article II of

the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform

Code of 1971. The surtax shall be in addition to the tax imposed

under Article II of the Tax Reform Code of 1971.

Section 3.  Computation of sales and use tax and sales and use

surtax.

(a)  Schedule establishment.--Within 30 days of the effective

date of this section, the Department of Revenue shall establish

a schedule for the computation of the State sales and use tax

under Article II of the act of March 4, 1971 (P.L.6, No.2),

known as the Tax Reform Code of 1971, and the sales and use

surtax as established under this act.

(b)  Schedule publication.--The Department of Revenue shall

publish the schedule providing for the computation of the sales

and use tax and the State sales and use surtax in the

Pennsylvania Bulletin immediately succeeding the establishment

of the schedule.

Section 4.  Transfer to fund.

Within 30 days of the close of any calendar month, the

revenue generated in the previous month from the sales and use

surtax imposed under this act shall be transferred to the Higher

Education Fund established in the act of ____________,2009

(P.L.____, No.___), known as the General Appropriations Act of

2009.

Section 5.  Construction.

The provisions of Article II of the act of March 4, 1971

(P.L.6, No.2), known as the Tax Reform Code of 1971, shall apply

to the imposition and implementation of the surtax.

Section 20.  Effective date.

This act shall take effect immediately.