PRINTER'S NO. 2324
No. 1745 Session of 2007
INTRODUCED BY JAMES, YOUNGBLOOD, JOSEPHS, CURRY, KIRKLAND, MYERS, THOMAS AND WILLIAMS, JULY 13, 2007
REFERRED TO COMMITTEE ON FINANCE, JULY 13, 2007
AN ACT 1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An 2 act relating to tax reform and State taxation by codifying 3 and enumerating certain subjects of taxation and imposing 4 taxes thereon; providing procedures for the payment, 5 collection, administration and enforcement thereof; providing 6 for tax credits in certain cases; conferring powers and 7 imposing duties upon the Department of Revenue, certain 8 employers, fiduciaries, individuals, persons, corporations 9 and other entities; prescribing crimes, offenses and 10 penalties," providing for the imposition of an additional tax 11 on ammunition. 12 The General Assembly of the Commonwealth of Pennsylvania 13 hereby enacts as follows: 14 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as 15 the Tax Reform Code of 1971, is amended by adding a section to 16 read: 17 Section 202.1. Imposition of Tax on Firearms and 18 Ammunition.--In addition to any tax imposed under section 202, 19 there is imposed upon each separate sale at retail of firearms 20 ammunition, within this Commonwealth, a tax of two per cent of 21 the purchase price, which shall be collected by the vendor from 22 the purchaser and shall be paid over to the Commonwealth as
1 provided in this article.
2 Section 2. This act shall take effect in 60 days.
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