1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2act relating to tax reform and State taxation by codifying
3and enumerating certain subjects of taxation and imposing
4taxes thereon; providing procedures for the payment,
5collection, administration and enforcement thereof; providing
6for tax credits in certain cases; conferring powers and
7imposing duties upon the Department of Revenue, certain
8employers, fiduciaries, individuals, persons, corporations
9and other entities; prescribing crimes, offenses and
10penalties," providing for a tax on smokeless tobacco
11products.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
15the Tax Reform Code of 1971, is amended by adding an article to
16read:

17Article XII-A

18SMOKELESS TOBACCO TAX

19Section 1201-A. Scope of article.

20This article establishes a tax on smokeless tobacco products
21sold in this Commonwealth where revenues generated by the tax
22are used to provide for the costs of services to adults with

1intellectual disabilities.

2Section 1202-A. Definitions.

3"Account." The Adult Intellectual Disabilities and Autism
4Waiting List Account.

5"Department." The Department of Revenue of the Commonwealth.

6"Smokeless tobacco."  Processed or manufactured tobacco
7product used orally or through the nasal cavity that is intended
8to be consumed without being smoked. The term includes snuff,
9chewing tobacco, tobacco pastes, tobacco powders or other
10tobacco product that is not smoked.

11"Smokeless tobacco company."  Any business entity engaged in
12the retail sale of smokeless tobacco in this Commonwealth.

13"Tax." Smokeless tobacco tax.

14Section 1203-A.  Smokeless tobacco tax.

15(a) Tax.--Each smokeless tobacco company shall levy a tax of
1665¢ per ounce on the retail sale of smokeless tobacco.

17(b) Exemptions.--It is presumed that all smokeless tobacco
18within this Commonwealth is subject to tax. The burden of proof
19of exemption under this subsection is on the taxpayer or
20remitter claiming exemption.

21Section 1204-A.  Collection, reporting and remitting of tax.

22The tax shall be collected, reported and remitted in the same
23manner and subject to all applicable provisions as the tax
24imposed by Article II.

25Section 1205-A.  Transfer of tax.

26The State Treasurer shall, on a monthly basis, transfer the
27moneys established under section 1203-A into the Adult
28Intellectual Disabilities and Autism Waiting List Account
29pursuant to section 1206-A.

30Section 1206-A.  Adult Intellectual Disabilities and Autism

1Waiting List Account.

2(a) Fund established.--There is established in the State
3Treasury a special account to be known as the Adult Intellectual
4Disabilities and Autism Waiting List Account, which shall
5receive money from the tax established under section 1203-A and
6any other money from any source designated for deposit in the
7account.

8(b) Use of money.--All moneys generated under section 1205-A
9shall be deposited into the account. The money in the account
10shall be appropriated, upon approval of the Governor, to the
11Department of Public Welfare for the purposes set forth in
12subsections (d) and (e).

13(c) Investment.--All earnings received from the investment
14or deposit of the moneys in the account shall be paid into the
15account for the purposes authorized by this section.

16(d) Certain transfer prohibited.--Any unexpended moneys and
17any interest earned on the money in the account may not be
18transferred or revert to the General Fund, but shall remain in
19the respective account to be used by the Department of Public
20Welfare for the purposes specified in this section.

21(e) Limitations.--

22(1) Any funds in the account may not supplant resources
23for existing community resources.

24(2) Any funds in the account shall be used in accordance
25with consumer-centered planning.

26(3) Any remaining funds after meeting needs identified
27in subsection (b) shall be used for one-time costs associated
28with the community intellectual disabilities and autism
29services system.

30Section 2.  This act shall take effect in 60 days.