Bill Information

An Act amending Titles 53 (Municipalities Generally) and 72 (Taxation and Fiscal Affairs) of the Pennsylvania Consolidated Statutes, further providing, in municipal taxation, for applicability and for definitions; consolidating the sales and use tax provisions of the Tax Reform Code of 1971; further providing for imposition, for computation, for exclusions, for alternate imposition, for filing times and for transfers to the Property Tax Relief Fund; consolidating the special situs for local sales tax provisions of the Tax Reform Code of 1971; providing for State allocations; and making related repeals.