PRINTER'S NO. 2054
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1362
Session of
2015
INTRODUCED BY KILLION, BARTOLOTTA, EICHELBERGER AND GORDNER,
SEPTEMBER 13, 2016
REFERRED TO FINANCE, SEPTEMBER 13, 2016
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 tobacco products tax, further providing for
floor tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1203-A(a)(1) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, added July
13, 2016 (P.L.526, No.84), is amended to read:
Section 1203-A. Floor tax.
(a) Payment.--
(1) Any retailer that, as of the effective date of this
paragraph, possesses tobacco products subject to the tax
imposed by section 1202-A other than roll-your-own tobacco
shall pay the tax in accordance with the rates specified in
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section 1202-A. The tax shall be paid and reported on a form
prescribed by the department within [90] 180 days of the
effective date of this paragraph.
* * *
Section 2. This act shall take effect in 60 days.
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