Bill Information

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, further defining "tangible personal property" and "telecommunications service"; defining "mobile telecommunications service"; further providing for rules relating to the sourcing of the sales and use tax relating to certain mobile telecommunications services and for exemptions from the retail sales tax; providing for special rules for telecommunications services; further defining "compensation" for purposes of personal income taxation; and further providing for settlement and resettlement of the corporate net income tax.