PRINTER'S NO. 4207
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2752
Session of
2020
INTRODUCED BY MASSER, SCHMITT, PICKETT, MURT, ROWE, DRISCOLL,
STEPHENS, BARRAR, STAATS, SCHLEGEL CULVER, NEILSON, CIRESI,
HEFFLEY AND MENTZER, AUGUST 6, 2020
REFERRED TO COMMITTEE ON FINANCE, AUGUST 6, 2020
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 sales and use tax, further providing for
definitions, for extension of time for filing returns and for
tax held in trust for the Commonwealth.
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 definition 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:
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(mmm) "Public eating or drinking place." A place within
this Commonwealth where food or drink is served to or provided
for the public, with or without charge. The term does not
include dining cars operated by a railroad company in interstate
commerce or a bed and breakfast homestead or inn.
Section 2. Section 218 of the act is amended to read:
Section 218. Extension of Time for Filing Returns.--(a) The
department may, on written application and for good cause shown,
grant a reasonable extension of time for filing any return
required under this part. However, the time for making a return
shall not be extended for more than three months.
(b) Notwithstanding any other law to the contrary, for a
sale at retail by a public eating or drinking place during the
period beginning July 1, 2020, and ending December 31, 2020, an
extension of thirty days shall be granted to the public eating
or drinking place to make a return required under section 217
without an addition of interest or penalty.
Section 3. Section 225 of the act, amended June 28, 2019
(P.L.50, No.13), is amended to read:
Section 225. Tax Held in Trust for the Commonwealth.--(a)
All taxes collected by any person from purchasers in accordance
with this article and all taxes collected by any person from
purchasers under color of this article, including all taxes paid
by any person who advertises or holds out or states, directly or
indirectly, that such person will pay the tax for the purchaser,
which have not been properly refunded by such person to the
purchaser shall constitute a trust fund for the Commonwealth,
and such trust shall be enforceable against such person, his
representatives and any person (other than a purchaser to whom a
refund has been made properly) receiving any part of such fund
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without consideration, or knowing that the taxpayer is
committing a breach of trust: Provided, however, That any person
receiving payment of a lawful obligation of the taxpayer from
such fund shall be presumed to have received the same in good
faith and without any knowledge of the breach of trust. Any
person, other than a taxpayer, against whom the department makes
any claim under this section shall have the same right to
petition and appeal as is given taxpayers by any provisions of
this part.
(b) A public eating or drinking place subject to the
provisions of section 218(b) may utilize the tax collected and
held in a trust under this section, provided the public eating
or drinking place makes payment of the total amount of tax
collected in the time manner specified under the section.
Section 4. This act shall take effect immediately.
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