PRINTER'S NO. 2683
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1905
Session of
2017
INTRODUCED BY DIAMOND, COX AND DUSH, NOVEMBER 6, 2017
REFERRED TO COMMITTEE ON FINANCE, NOVEMBER 6, 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 sales and use tax, further providing for
definitions, for imposition of tax and for computation of
tax, repealing provisions relating to exclusions from tax and
further providing for alternate imposition of tax and credits
and for transfers to Public Transportation Assistance Fund;
and, in special taxing authority, further providing for
special taxing authority.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 201(a), (b)(4), (c)(5) and last clause,
(d)(13), (f)(3) and last clause, (g)(1), (i)(4), (k)(4), (8) and
(10), (o)(4), (6) and (8), (p), (t)(2) and (3), (x), (y), (z),
(aa), (bb), (cc), (kk), (ll)(3), (nn), (pp)(10), (rr), (yy) and
(ccc) of the act of March 4, 1971 (P.L.6, No.2), known as the
Tax Reform Code of 1971, amended or added July 13, 2016
(P.L.526, No.84), are amended to read:
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