PRINTER'S NO. 308
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
299
Session of
2021
INTRODUCED BY PHILLIPS-HILL, BARTOLOTTA, J. WARD, STEFANO,
K. WARD, PITTMAN, AUMENT, MASTRIANO AND BREWSTER,
MARCH 4, 2021
REFERRED TO FINANCE, MARCH 4, 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 time
for filing returns.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 217 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 217. Time for Filing Returns.--(a) Quarterly and
Monthly Returns:
(1) For the year in which this article becomes effective and
in each year thereafter until January 1, 2022, a return shall be
filed quarterly by every licensee on or before the twentieth day
of April, July, October and January for the three months ending
the last day of March, June, September and December.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22