PRIOR PRINTER'S NO. 1965
PRINTER'S NO. 2017
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1549
Session of
2019
INTRODUCED BY MIHALEK, GABLER, MASSER, REESE, PICKETT, KAUFFMAN,
DUNBAR, GROVE, RYAN, STAATS, WEBSTER, BERNSTINE, CONKLIN,
OTTEN, STRUZZI, FEE, HEFFLEY, THOMAS AND KAIL, JUNE 3, 2019
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, JUNE 5, 2019
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 and for imposition of tax; 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(g) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
by adding a subclause and the section is amended by adding
clauses to read:
Section 201. Definitions.--* * *
(g) "Purchase price."
* * *
(9) The purchase price of "malt or brewed beverages" sold by
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