PRINTER'S NO. 568
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
542
Session of
2017
INTRODUCED BY THOMAS AND D. COSTA, FEBRUARY 17, 2017
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 17, 2017
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, providing for remote sales
tax notice.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding a section to
read:
Section 279. Remote Sales Tax Notice.--(a) A seller in this
Commonwealth or remote seller shall conspicuously provide the
following notice to a purchaser in this Commonwealth upon each
separate sale at retail of tangible personal property or
services via an Internet website operated by the seller or
remote seller:
"Unless you paid Pennsylvania sales tax on this purchase,
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you may owe a Pennsylvania use tax on this purchase based
on the total sales price of the purchase in accordance
with the act of March 4, 1971 (P.L.6, No.2), known as the
Tax Reform Code of 1971. Visit www.revenue.state.pa.us
for more information. If you owe a Pennsylvania use tax
on this purchase, you must report and remit the tax on
your Pennsylvania income tax form."
(b) The department shall impose a fine of not less than five
dollars ($5) on a seller or remote seller for each sale in which
the seller or remote seller is in violation of this section.
(c) This section shall apply to sales made on or after the
effective date of this section.
Section 2. This act shall take effect in 60 days.
20170HB0542PN0568 - 2 -
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