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12/07/2024 09:18 AM
Pennsylvania House of Representatives
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?chamber=H&SPick=20230&cosponId=39588
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House of Representatives
Session of 2023 - 2024 Regular Session

MEMORANDUM

Posted: January 30, 2023 02:22 PM
From: Representative Joe Kerwin
To: All House members
Subject: Repeal of the obsolete Use and Storage Tax Act
 
In the near future, I plan to reintroduce House Bill 2874, from the 2021-2022 Legislative Session.  This legislation will repeal the Use and Storage Tax Act (Act 85 of 1953).

Under this statute, the Commonwealth imposed a tax on the storage, use or other consumption of tangible personal property.  The tax was imposed for only a two-year period, which ended in 1955. Thus, even though no tax has been applied under this act for nearly 70 years, it remains on the books. 

Repealing obsolete tax laws simplifies our statutes and reduces taxpayers’ confusion about the business climate in this Commonwealth.

Please join me in supporting this important legislation.
 




Introduced as HB74