PRINTER'S NO. 731
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
631
Session of
2015
INTRODUCED BY THOMAS, COHEN, DRISCOLL AND KINSEY,
FEBRUARY 26, 2015
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 26, 2015
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 tax for education, providing for remote sales
tax notice.
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 279. Remote Sales Tax Notice.--(a) A seller in this
Commonwealth or remote seller shall conspicuously provide the
following notice to a purchaser in this Commonwealth upon each
separate sale at retail of tangible personal property or
services via an Internet website operated by the seller or
remote seller:
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"Unless you paid Pennsylvania sales tax on this purchase, you
may owe a Pennsylvania use tax on this purchase based on the
total sales price of the purchase in accordance with the act of
March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of
1971. Visit www.revenue.state.pa.us for more information. If you
owe a Pennsylvania use tax on this purchase, you must report and
remit the tax on your Pennsylvania income tax form."
(b) The department shall impose a fine of not less than five
dollars ($5) on a seller or remote seller for each sale in which
the seller or remote seller is in violation of this section.
(c) This section shall apply to sales made on or after the
effective date of this section.
Section 2. This act shall take effect in 60 days.
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