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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY SCAVELLO, BAKER, BARRAR, CALTAGIRONE, CAUSER, CLYMER, CUTLER, DeLUCA, DENLINGER, GEIST, GIBBONS, GILLESPIE, GOODMAN, GROVE, HAHN, HESS, HORNAMAN, HUTCHINSON, KAUFFMAN, KILLION, LONGIETTI, MAJOR, METCALFE, MILLARD, MOUL, OBERLANDER, O'NEILL, PETRARCA, PYLE, RAPP, SWANGER, TALLMAN, WATSON AND PICKETT, JANUARY 25, 2011 |
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| REFERRED TO COMMITTEE ON FINANCE, JANUARY 25, 2011 |
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| AN ACT |
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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," further providing, in gross receipts tax, for the |
11 | imposition of tax; and making a related repeal. |
12 | The General Assembly of the Commonwealth of Pennsylvania |
13 | hereby enacts as follows: |
14 | Section 1. Section 1101(a), (a.1) and (j) of the act of |
15 | March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of |
16 | 1971, amended or added December 23, 2003 (P.L.250, No.46) and |
17 | October 9, 2009 (P.L.451, No.48), are amended to read: |
18 | Section 1101. Imposition of Tax.--(a) General Rule.--Every |
19 | pipeline company, conduit company, steamboat company, canal |
20 | company, slack water navigation company, transportation company, |
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1 | and every other company, association, joint-stock association, |
2 | or limited partnership, now or hereafter incorporated or |
3 | organized by or under any law of this Commonwealth, or now or |
4 | hereafter organized or incorporated by any other state or by the |
5 | United States or any foreign government, and doing business in |
6 | this Commonwealth, and every copartnership, person or persons |
7 | owning, operating or leasing to or from another corporation, |
8 | company, association, joint-stock association, limited |
9 | partnership, copartnership, person or persons, any pipeline, |
10 | conduit, steamboat, canal, slack water navigation, or other |
11 | device for the transportation of freight, passengers, baggage, |
12 | or oil, except motor vehicles and railroads, and every limited |
13 | partnership, association, joint-stock association, corporation |
14 | or company engaged in, or hereafter engaged in, the |
15 | transportation of freight or oil within this State, and every |
16 | telephone company , telegraph company or provider of mobile |
17 | telecommunications services now or hereafter incorporated or |
18 | organized by or under any law of this Commonwealth, or now or |
19 | hereafter organized or incorporated by any other state or by the |
20 | United States or any foreign government and doing business in |
21 | this Commonwealth, and every limited partnership, association, |
22 | joint-stock association, copartnership, person or persons, |
23 | engaged in telephone or telegraph business or providing mobile |
24 | telecommunications services in this Commonwealth, shall pay to |
25 | the State Treasurer, through the Department of Revenue, a tax of |
26 | forty-five mills with a surtax equal to five mills upon each |
27 | dollar of the gross receipts of the corporation, company or |
28 | association, limited partnership, joint-stock association, |
29 | copartnership, person or persons, received from: |
30 | (1) passengers, baggage, oil and freight transported wholly |
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1 | within this State; |
2 | (2) telegraph or telephone messages transmitted wholly |
3 | within this State and telegraph or telephone messages |
4 | transmitted in interstate commerce after December 31, 2003, and |
5 | before January 1, 2012, where such messages originate or |
6 | terminate in this State and the charges for such messages are |
7 | billed to a service address in this State, except gross receipts |
8 | derived from: |
9 | (i) the sales of access to the Internet, as set forth in |
10 | Article II, made to the ultimate consumer; and |
11 | (ii) the sales for resale to persons, partnerships, |
12 | associations, corporations or political subdivisions subject to |
13 | the tax imposed by this article upon gross receipts derived from |
14 | such resale of telecommunications services, including: |
15 | (A) telecommunications exchange access to interconnect with |
16 | a local exchange carrier's network; |
17 | (B) network elements on an unbundled basis; and |
18 | (C) sales of telecommunications services to interconnect |
19 | with providers of mobile telecommunications services; and |
20 | (3) mobile telecommunications services messages sourced to |
21 | this Commonwealth after December 31, 2003, and before January 1, |
22 | 2012, based on the place of primary use standard set forth in |
23 | the Mobile Telecommunications Sourcing Act (4 U.S.C. § 117), |
24 | except gross receipts derived from: |
25 | (i) the sales of access to the Internet, as set forth in |
26 | Article II, made to the ultimate consumer; and |
27 | (ii) the sales for resale to persons, partnerships, |
28 | associations, corporations or political subdivisions subject to |
29 | the tax imposed by this article upon gross receipts derived from |
30 | such resale of mobile telecommunications services, including |
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1 | sales of mobile telecommunications services to interconnect with |
2 | providers of telecommunications services. |
3 | (a.1) Credit.--Telegraph or telephone companies or providers |
4 | of mobile telecommunications services that pay a gross receipts |
5 | tax to another state on messages or services after December 31, |
6 | 2003, and before January 1, 2012, which are taxable under this |
7 | article are entitled to a credit against the tax due under this |
8 | article. The credit allowed with respect to the messages or |
9 | services shall not exceed the tax under this article with |
10 | respect to the messages or services. |
11 | * * * |
12 | (j) Schedule for Estimated Payments.-- |
13 | (1) For calendar year 2004, the following schedule applies |
14 | to the payment of the tax under subsection(a)(3): |
15 | (i) Forty per cent of the estimated tax shall be due on |
16 | March 15, 2004. |
17 | (ii) Forty per cent of the estimated tax shall be due on |
18 | June 15, 2004. |
19 | (iii) Twenty per cent of the estimated tax shall be due on |
20 | September 15, 2004. |
21 | (2) For calendar years after 2004, the payment of the |
22 | estimated tax under subsection (a)(3) shall be due in accordance |
23 | with section 3003.2. |
24 | (3) For calendar year 2009, the tax applicable to the |
25 | payment of the tax under subsection (b.1) shall be due on March |
26 | 15, 2010. |
27 | (4) For calendar year 2010, payments of the estimated tax |
28 | under subsection (b.1) shall be due on May 15, 2010. For |
29 | calendar year 2011 [and each calendar year thereafter], the |
30 | payment of the estimated tax under subsection (b.1) shall be due |
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1 | in accordance with section 3003.2. |
2 | (5) This subsection shall expire January 1, 2012. |
3 | * * * |
4 | Section 2. Repeals are as follows: |
5 | (1) The General Assembly declares that the repeal under |
6 | paragraph (2) is necessary to effectuate the purposes of this |
7 | act. |
8 | (2) Section 33(12) of the act of December 23, 2003 (P.L. |
9 | 250, No.46), entitled "An act amending the act of March 4, |
10 | 1971 (P.L.6, No.2), entitled 'An act relating to tax reform |
11 | and State taxation by codifying and enumerating certain |
12 | subjects of taxation and imposing taxes thereon; providing |
13 | procedures for the payment, collection, administration and |
14 | enforcement thereof; providing for tax credits in certain |
15 | cases; conferring powers and imposing duties upon the |
16 | Department of Revenue, certain employers, fiduciaries, |
17 | individuals, persons, corporations and other entities; |
18 | prescribing crimes, offenses and penalties,' further |
19 | providing, in sales and use tax, for definitions, for |
20 | exclusions, for credits, for licenses and for transfers to |
21 | Public Transportation Assistance Fund; further providing, in |
22 | personal income tax, for definitions, for imposition, for |
23 | special tax provisions for poverty, for returns and liability |
24 | and for returns and records; further providing, in corporate |
25 | net income tax, for definitions and for interests in |
26 | unincorporated entities; providing, in corporate net income |
27 | tax, for additional withholding requirements; further |
28 | providing, in capital stock franchise tax, for definitions |
29 | and reports, for imposition and for expiration; further |
30 | providing, in utilities gross receipts tax, for imposition; |
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1 | further providing, in public utility realty tax, for |
2 | surcharges; providing, in public utility realty tax, for |
3 | additional tax; further providing, in cigarette tax, for |
4 | incidence and rate of tax, for floor tax, for stamp to |
5 | evidence the tax and for commissions on sales; establishing, |
6 | in relation to cigarette tax, the Health Care Provider |
7 | Retention Account; further providing, in research and |
8 | development tax credit, for carryover, for limitations and |
9 | for reports; further providing, in malt beverage tax, for |
10 | limited tax credits; further providing, in inheritance tax, |
11 | for definitions, for exempt transfers, for estate tax and for |
12 | estate tax returns; further providing for the Public |
13 | Transportation Assistance Fund and providing for its |
14 | administration; further providing for estimated tax and for |
15 | underpayment of estimated tax; providing for authority to |
16 | attach wages; and repealing provisions relating to the Public |
17 | Transportation Assistance Fund," is repealed. |
18 | Section 3. This act shall take effect immediately. |
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