PRIOR PRINTER'S NO. 2334                      PRINTER'S NO. 3425

THE GENERAL ASSEMBLY OF PENNSYLVANIA


HOUSE BILL

No. 1915 Session of 1993


        INTRODUCED BY STEIGHNER, TRELLO, BOYES, VEON, DURHAM, FARGO,
           NICKOL, PRESTON, COLAFELLA, ROHRER, TIGUE, M. N. WRIGHT AND
           DRUCE, JUNE 23, 1993

        AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
           AS AMENDED, MARCH 23, 1994

                                     AN ACT

     1  Authorizing interexchange telecommunications carriers to itemize
     2     State gross receipts taxes; and making a repeal.

     3     The General Assembly of the Commonwealth of Pennsylvania
     4  hereby enacts as follows:
     5  Section 1.  Authorization.
     6     (a)  General rule.--Interexchange telecommunications carriers
     7  shall have the authority to MAY surcharge and disclose as a       <--
     8  separate line item on a customer's bill all gross receipts taxes
     9  imposed on interexchange telecommunications carriers services
    10  performed wholly within this Commonwealth.
    11     (b)  Definitions.--As used in this section, the following
    12  words and phrases shall have the meanings given to them in this
    13  subsection:
    14     "Interexchange telecommunications carriers CARRIER."  An       <--
    15  entity authorized by the Pennsylvania Public Utility Commission
    16  to provide interexchange telecommunications service, but not
    17  authorized to provide local exchange telephone service. AS        <--

     1  DEFINED IN 66 PA.C.S. § 3002 (RELATING TO DEFINITIONS).
     2  Section 2.  Information.
     3     For six TWO monthly billing cycles from the effective date of  <--
     4  this act, all interexchange telecommunications carriers shall
     5  provide the customer with information in the carriers' monthly
     6  billing that the gross receipts line item surcharge is not a tax
     7  increase, but merely a disclosure of taxes PRESENTLY AND          <--
     8  PREVIOUSLY paid by the customer.
     9  Section 3.  Repeal.
    10     66 Pa.C.S. § 1509 is repealed insofar as it is inconsistent
    11  with this act.
    12  Section 4.  Effective date.
    13     This act shall take effect in 60 days.












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