PRINTER'S NO. 2732
No. 2072 Session of 1989
INTRODUCED BY G. SNYDER, FARGO, NOYE, ALLEN, D. F. CLARK,
BRANDT, TIGUE, GLADECK, NAILOR, BARLEY, FARMER, RITTER,
McVERRY, ADOLPH, NAHILL, DIETTERICK, SCHULER, KASUNIC,
FAIRCHILD, SCHEETZ, ARGALL, MORRIS, SEMMEL, MAIALE, HOWLETT,
DeLUCA, GODSHALL, RAYMOND, SAURMAN, BUNT, PHILLIPS, STABACK,
E. Z. TAYLOR, JOHNSON, DORR, FOSTER, B. SMITH, GEIST, BILLOW,
LASHINGER, TRELLO, HASAY, KENNEY, D. W. SNYDER, COHEN AND
MICHLOVIC, NOVEMBER 14, 1989
REFERRED TO COMMITTEE ON FINANCE, NOVEMBER 14, 1989
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 Department of Revenue to make
11 binding decisions in writing regarding the taxable status of
12 items for sales tax purposes.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
16 the Tax Reform Code of 1971, is amended by adding a section to
17 read:
18 Section 207. Request for Sales Tax Ruling.--The department
19 shall develop and make available a form upon which persons may
20 request a ruling regarding the taxable status of specific
1 tangible personal property or services being purchased, sold or
2 rendered. The form shall require such information as the
3 department may deem necessary in order for it to make the
4 determination. Upon submission of the form, completed to the
5 satisfaction of the department, the department shall, within a
6 reasonable time, respond in writing to the person who made the
7 request, informing him that the specific tangible personal
8 property or service sold, purchased or rendered, under the
9 circumstances stated in the request, is or is not subject to tax
10 under this article. The response of the department shall include
11 the appropriate section of the law or regulations pursuant to
12 which the determination was made. The response of the department
13 shall be binding on both the department and the person who made
14 the request.
15 Section 2. This act shall take effect in 60 days.
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