THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY SOLOBAY, AUGUST 30, 2011

REFERRED TO FINANCE, AUGUST 30, 2011  

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," in sales and use tax, providing for taxable

portion of purchase price.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  The act of March 4, 1971 (P.L.6, No.2), known as

the Tax Reform Code of 1971, is amended by adding a section to

read:

Section 203.1  Taxable Portion of Purchase Price.--The amount

of tax imposed by section 202 of this article shall be computed

as specified by section 203 of this article, provided that the

amount included in the taxable portion of the purchase price

shall not include a coupon or discount, regardless of whether

the coupon or discount is separately stated or identified on the

invoice or cash register tape.

Section 2.  Any regulation is abrogated insofar as it is

inconsistent with this act.

Section 3.  This act shall take effect in 60 days.