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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