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House Co-Sponsorship Memoranda
House of Representatives
Session of 2013 - 2014
Regular Session
MEMORANDUM
| Posted: | December 14, 2012 11:41 AM |
|---|---|
| From: | Representative Anthony M. DeLuca |
| To: | All House members |
| Subject: | Sales Tax on Discounted Items (HB 875 of 2011) |
| In the near future I plan on re-introducing HB 875 of 2011; legislation amending Article II of the Tax Reform Code of 1971 regarding the taxable portion of the purchase price of an item. The legislation will clarify a confusing point of legislation; specifically, what amount is considered taxable when applying a coupon or discount when purchasing an item. According to the Department of Revenue, the law is not clear about how retailers can appropriately address the issue. My legislation would mandate that sales tax only be imposed on the portion remaining after a discount or coupon is applied. In these difficult economic times, this legislation could return much needed dollars to the pockets of hard-working Pennsylvanians. |
Introduced as HB218