PRINTER'S NO. 1098
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
919
Session of
2015
INTRODUCED BY BROWNE, ALLOWAY, WHITE, MENSCH, BROOKS, RAFFERTY
AND AUMENT, JUNE 24, 2015
REFERRED TO FINANCE, JUNE 24, 2015
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in tax for education, providing for a sales and
use tax discount for motor vehicle registered dealers.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 201 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a clause to read:
Section 201. Definitions.--The following words, terms and
phrases when used in this Article II shall have the meaning
ascribed to them in this section, except where the context
clearly indicates a different meaning:
* * *
(eee) "Registered dealer." A vehicle dealer licensed to do
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business within this Commonwealth by the Department of State
under section 5 of the act of December 22, 1983 (P.L.306,
No.84) , known as the "Board of Vehicles Act," and registered
with the Department of Transportation under 75 Pa.C.S. § 1335
(relating to registration plates for manufacturers and dealers).
Section 2. Section 227 of the act is amended to read:
Section 227. Discount.--(a) If a return is filed by a
licensee and the tax shown to be due thereon less any discount
is paid all within the time prescribed, the licensee shall be
entitled to credit and apply against the tax payable by him a
discount of one per cent of the amount of the tax collected by
him on and after the effective date of this article, as
compensation for the expense of collecting and remitting the
same and as a consideration of the prompt payment thereof.
(b) If an application for a certificate of title is
submitted to the Department of Transportation by a registered
dealer under 75 Pa.C.S. § 1103.1(d) (relating to application for
certificate of title) and the tax shown to be due, less any
discount, is paid and mailed or delivered to the Department of
Transportation within the time prescribed, the registered dealer
shall be entitled to credit against the tax paid a discount of
one per cent of the amount of the tax collected by the
registered dealer, as compensation for the expense of collecting
and remitting the tax and as a consideration for the prompt
payment of the tax.
(c) The Department of Transportation shall, with the
approval of the department, prescribe the forms and procedures
necessary to implement the provisions of subsection (b).
(d) Registered dealers who remit the tax on behalf of the
purchaser of a vehicle shall be subject to the trust fund
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provisions of section 225.
Section 3. This act shall take effect July 1, 2015, or in 60
days, whichever is later.
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