PRINTER'S NO. 1155
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
994
Session of
2017
INTRODUCED BY GROVE, GREINER, WARD, A. HARRIS AND RYAN,
MARCH 28, 2017
REFERRED TO COMMITTEE ON FINANCE, MARCH 28, 2017
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 gross receipts tax, further providing for
imposition of tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1101(a)(3) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
to read:
Section 1101. Imposition of Tax.--(a) General Rule.--Every
pipeline company, conduit company, steamboat company, canal
company, slack water navigation company, transportation company,
and every other company, association, joint-stock association,
or limited partnership, now or hereafter incorporated or
organized by or under any law of this Commonwealth, or now or
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hereafter organized or incorporated by any other state or by the
United States or any foreign government, and doing business in
this Commonwealth, and every copartnership, person or persons
owing, operating or leasing to or from another corporation,
company, association, joint-stock association, limited
partnership, copartnership, person or persons, any pipeline,
conduit, steamboat, canal, slack water navigation, or other
device for the transportation of freight, passengers, baggage,
or oil, except motor vehicles and railroads, and every limited
partnership, association, joint-stock association, corporation
or company engaged in, or hereinafter engaged in, the
transportation of freight or oil within this State, and every
telephone company, telegraph company or provider of mobile
telecommunications services now or hereafter incorporated or
organized by or under any law of this Commonwealth, or now or
hereafter organized or incorporated by any other state or by the
United States or any foreign government and doing business in
this Commonwealth, and every limited partnership, association,
joint-stock association, copartnership, person or persons,
engaged in telephone or telegraph business or providing mobile
telecommunications services in this Commonwealth, shall pay to
the State Treasurer, through the Department of Revenue, a tax of
forty-five mills with a surtax equal to five mills upon each
dollar of the gross receipts of the corporation, company or
association, limited partnership, joint-stock association,
copartnership, person or persons received from:
* * *
(3) mobile telecommunications services [messages] , as
defined in section 201(aaa), sourced to this Commonwealth based
on the place of primary use standard set forth in the Mobile
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Telecommunications Sourcing Act (4 U.S.C. ยง 117), except gross
receipts derived from:
(i) the sales of access to the Internet, as set forth in
Article II, made to the ultimate consumer; and
(ii) the sales for resale to persons, partnerships,
associations, corporations or political subdivisions subject to
the tax imposed by this article upon gross receipts derived from
such resale of mobile telecommunications services, including
sales of mobile telecommunications services to interconnect with
providers of telecommunications services.
* * *
Section 2. This act shall apply retroactively to gross
receipts from transactions occurring on or after January 1,
2004, except no claim for refund or credit for a tax paid prior
to the effective date of the amendment of section 1101(a)(3) of
the act shall be based on this act.
Section 3. This act shall take effect immediately.
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