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Senate Co-Sponsorship Memoranda
Senate of Pennsylvania
Session of 2013 - 2014
Regular Session
MEMORANDUM
| Posted: | February 15, 2013 04:16 PM |
|---|---|
| From: | Senator Patrick M. Browne |
| To: | All Senate members |
| Subject: | Sales Tax Collection - Motor Vehicle Dealers |
| In the near future, I intend to re-introduce legislation that was introduced as Senate Bill 479 in the 2011-12 legislative session. This legislation would improve the Pennsylvania sales tax collection process in regards to motor vehicle dealers. Currently, retailers in Pennsylvania are generally entitled to a 1% reduction in their sales taxes collected if they pay them on a timely basis. This allows them to recover a portion of the administrative costs of collecting and remitting the funds to the state every month. This is a win-win situation that retailers and the Commonwealth benefit from – unless the retailer is a motor vehicle dealer. Under the Tax Reform Code, new and used motor vehicle dealers have been excluded from the 1% sales tax reduction. This legislation would provide for fairness in our sales tax collection system by providing motor vehicle dealers with the same compensation received by other retailers doing business in our state. Cosponsors of Senate Bill 479 of the 2011-12 session included: Senators ALLOWAY, WAUGH, RAFFERTY, BOSCOLA and MENSCH. |
Introduced as SB836