THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY GROVE, D. COSTA, CREIGHTON, EVERETT, KAUFFMAN, METZGAR, MURT, PHILLIPS, READSHAW, ROAE, ROCK, TRUE, VULAKOVICH, YOUNGBLOOD AND BEAR, OCTOBER 6, 2009

REFERRED TO COMMITTEE ON FINANCE, OCTOBER 6, 2009  

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," further providing for imposition of tax.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 202(a) and (b) of the act of March 4,

1971 (P.L.6, No.2), known as the Tax Reform Code of 1971,

amended September 9, 1971, (P.L.437, No.105), are amended and

the section is amended by adding a subsection to read:

Section 202.  Imposition of Tax.--(a)  [There] Except as

provided in subsection (h), there is hereby imposed upon each

separate sale at retail of tangible personal property or

services, as defined herein, within this Commonwealth a tax of

six per cent of the purchase price, which tax shall be collected

by the vendor from the purchaser, and shall be paid over to the

Commonwealth as herein provided.

(b)  [There] Except as provided in subsection (h), there is

hereby imposed upon the use, on and after the effective date of

this article, within this Commonwealth of tangible personal

property purchased at retail on or after the effective date of

this article, and on those services described herein purchased

at retail on and after the effective date of this article, a tax

of six per cent of the purchase price, which tax shall be paid

to the Commonwealth by the person who makes such use as herein

provided, except that such tax shall not be paid to the

Commonwealth by such person where he has paid the tax imposed by

subsection (a) of this section or has paid the tax imposed by

this subsection (b) to the vendor with respect to such use. The

tax at the rate of six per cent imposed by this subsection shall

not be deemed applicable where the tax has been incurred under

the provisions of the "Tax Act of 1963 for Education."

* * *

(h)  There is hereby imposed upon each separate sale at

retail or use of any item that is currently subject to the sales

and use tax of three per cent of the purchase price which tax

shall be collected by the vendor from the purchaser and shall be

paid over to the Commonwealth as provided under this act. This

subsection shall take effect on November 27, 2009 and expire on

November 29, 2009.

Section 2.  This act shall take effect immediately.