PRINTER'S NO. 403
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
426
Session of
2021
INTRODUCED BY DAY, R. MACKENZIE, FREEMAN, CIRESI, COOK, COX,
SCHLEGEL CULVER, DAVANZO, T. DAVIS, FARRY, GALLOWAY, HAMM,
HICKERNELL, HILL-EVANS, HOHENSTEIN, JONES, LEWIS DELROSSO,
M. MACKENZIE, MERCURI, MERSKI, METCALFE, METZGAR, MILLARD,
MIZGORSKI, MOUL, OWLETT, PICKETT, POLINCHOCK, PYLE, ROWE,
SANCHEZ, SANKEY, SNYDER, STAATS, STAMBAUGH, STEPHENS, THOMAS,
WEBSTER, WHEELAND, HENNESSEY, ECKER, ROTHMAN, RYAN, RAPP AND
KAUFFMAN, FEBRUARY 8, 2021
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 8, 2021
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 time for filing returns, for payment and for
tax held in trust for the Commonwealth, providing for COVID-
19 public eating or drinking place restriction order grants
and making an editorial change.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 201 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding definitions to read:
Section 201. Definitions.--The following words, terms and
phrases when used in this Article II shall have the meaning
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