PRINTER'S NO. 401
No. 379 Session of 1979
INTRODUCED BY A. K. HUTCHINSON AND DeMEDIO, FEBRUARY 20, 1979
REFERRED TO COMMITTEE ON CONSUMER AFFAIRS, FEBRUARY 21, 1979
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," exempting moneys received from municipalities
11 from utilities' gross receipts and taxes thereon.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Subsection (a) of section 1101, act of March 4,
15 1971 (P.L.6, No.2), known as the "Tax Reform Code of 1971,"
16 amended December 21, 1977 (P.L.340, No.100), is amended to read:
17 Section 1101. Imposition of Tax.--(a) General Rule.--Every
18 railroad company, pipeline company, conduit company, steamboat
19 company, canal company, slack water navigation company,
20 transportation company, and every other company, association,
21 joint-stock association, or limited partnership, now or
22 hereafter incorporated or organized by or under any law of this
23 Commonwealth, or now or hereafter organized or incorporated by
1 any other state or by the United States or any foreign
2 government, and doing business in this Commonwealth, and every
3 copartnership, person or persons owning, operating or leasing to
4 or from another corporation, company, association, joint-stock
5 association, limited partnership, copartnership, person or
6 persons, any railroad, pipeline, conduit, steamboat, canal,
7 slack water navigation, or other device for the transportation
8 of freight, passengers, baggage, or oil, except taxicabs, motor
9 buses and motor omnibuses, and every limited partnership,
10 association, joint-stock association, corporation or company
11 engaged in, or hereafter engaged in, the transportation of
12 freight or oil within this State, and every telephone company,
13 telegraph company, express company, gas company, palace car
14 company and sleeping car company, now or hereafter incorporated
15 or organized by or under any law of this Commonwealth, or now or
16 hereafter organized or incorporated by any other state or by the
17 United States or any foreign government and doing business in
18 this Commonwealth, and every limited partnership, association,
19 joint-stock association, copartnership, person or persons,
20 engaged in telephone, telegraph, express, gas, palace car or
21 sleeping car business in this Commonwealth, shall pay to the
22 State Treasurer, through the Department of Revenue, a tax of
23 forty-five mills upon each dollar of the gross receipts of the
24 corporation, company or association, limited partnership, joint-
25 stock association, copartnership, person or persons, received
26 from passengers, baggage, and freight transported wholly within
27 this State, from telegraph or telephone messages transmitted
28 wholly within this State, from express, palace car or sleeping
29 car business done wholly within this State, or from the sales of
30 gas, except gross receipts derived from sales to any
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1 municipality owned or operated public utility and except gross
2 receipts derived from the sales for resale, to persons,
3 partnerships, associations, corporations or political
4 subdivisions subject to the tax imposed by this act upon gross
5 receipts derived from such resale and from the transportation of
6 oil done wholly within this State. The gross receipts of public
7 utilities shall not include any moneys received from municipal
8 customers. The gross receipts of gas companies shall include the
9 gross receipts from the sale of artificial and natural gas, but
10 shall not include gross receipts from the sale of liquefied
11 petroleum gas.
12 * * *
13 Section 2. This act shall take effect in 30 days.
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