PRINTER'S NO. 4102
No. 2682 Session of 2008
INTRODUCED BY SOLOBAY, BRENNAN, BROOKS, CALTAGIRONE, DeLUCA,
FRANKEL, GEORGE, GRUCELA, HENNESSEY, HORNAMAN, KOTIK, KULA,
LONGIETTI, MAHONEY, MANDERINO, MELIO, METCALFE, R. MILLER,
MUNDY, MURT, MYERS, M. O'BRIEN, PEIFER, PETRONE, PICKETT,
READSHAW, RUBLEY, SAYLOR, SCAVELLO, SIPTROTH, SONNEY,
SWANGER, WALKO, J. WHITE AND YOUNGBLOOD, JUNE 27, 2008
REFERRED TO COMMITTEE ON FINANCE, JUNE 27, 2008
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," in sales and use tax, providing for taxable
11 portion of purchase price.
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 203.1 Taxable portion of purchase price.--The amount
18 of tax imposed by section 202 of this article shall be computed
19 as specified by section 203 of this article, provided that the
20 amount included in the taxable portion of the purchase price
1 shall not include a coupon or discount, regardless of whether
2 the coupon or discount is separately stated or identified on the
3 invoice or cash register tape.
4 Section 2. Any regulation is abrogated insofar as it is
5 inconsistent with this act.
6 Section 3. This act shall take effect in 60 days.
F6L72DMS/20080H2682B4102 - 2 -