PRINTER'S NO. 2572
No. 2047 Session of 1978
INTRODUCED BY SHUPNIK, FEBRUARY 14, 1978
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 14, 1978
AN ACT
1 Amending the act of July 22, 1970 (P.L.513, No.178), entitled,
2 "An act imposing a tax on the sale or possession of
3 cigarettes and providing penalties," reducing the commissions
4 payable to cigarette stamping agencies.
5 The General Assembly of the Commonwealth of Pennsylvania
6 hereby enacts as follows:
7 Section 1. Section 302, act of July 22, 1970 (P.L.513,
8 No.178), known as the "Pennsylvania Cigarette Tax Act," is
9 amended to read:
10 Section 302. Commissions on Sales.--Cigarette stamping
11 agencies shall be entitled to a commission of [three] one and
12 one-half per cent of the value of all Pennsylvania cigarette tax
13 stamps purchased by them from the department or its authorized
14 agents to be used by them in the stamping of packages of
15 cigarettes for sale with the Commonwealth of Pennsylvania, said
16 commission to be paid to the cigarette stamping agent as
17 compensation for his services and expenses as agent in affixing
18 such stamps. Said cigarette stamping agencies shall be entitled
19 to deduct from the moneys to be paid by them for such stamps an
1 amount, equal to [three] one and one-half per cent of the value
2 of said stamps purchased by them when such cigarette stamping
3 agencies have purchased said Pennsylvania cigarette tax stamps
4 directly from the department or its authorized agents. This
5 paragraph shall not apply to purchases of stamps by a cigarette
6 stamping agency in an amount less than one hundred dollars
7 ($100).
8 Section 2. This act shall take effect immediately and shall
9 apply to all purchases made on or after the effective date of
10 this act.
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