PRINTER'S NO. 1500
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1386
Session of
2021
INTRODUCED BY BOBACK, RYAN, HELM, ROTHMAN, POLINCHOCK, STAATS,
JONES, NEILSON AND CIRESI, MAY 11, 2021
REFERRED TO COMMITTEE ON FINANCE, MAY 11, 2021
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 and for exclusions from tax.
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 subsection 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:
* * *
(mmm) "Public eating or drinking place." A place within
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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 204 of the act is amended by adding a
paragraph to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(74) The sale at retail of prepared food for consumption on
or off the premises, on a take-out or to-go basis, or delivery
to a consumer or anyone partaking in the transaction from a
public eating or drinking place during the exclusionary period.
For purposes of this paragraph, the term "exclusionary period"
shall mean the period of time from May 1, 2021, to and including
July 3, 2021.
Section 3. This act shall take effect immediately.
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