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 providing for special tax provisions for poverty; 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; providing for special rules for telecommunications services; authorizing payment for school property tax increases to certain claimants who occupied homesteads; and providing for the powers and duties of the Department of Revenue.