PRINTER'S NO. 2119
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1373
Session of
2015
INTRODUCED BY BARTOLOTTA, KILLION, SCAVELLO, EICHELBERGER,
HUTCHINSON, VOGEL, SABATINA AND MENSCH, SEPTEMBER 29, 2016
REFERRED TO FINANCE, SEPTEMBER 29, 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, providing for taxation
of vapor products.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definitions of "electronic cigarettes" and
"tobacco products" in section 1201-A 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), are amended and the section is
amended by adding definitions to read:
Section 1201-A. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22