PRINTER'S NO. 349
No. 340 Session of 1981
INTRODUCED BY FREIND, FEBRUARY 2, 1981
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 2, 1981
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 commission
4 rate allowed 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," amended
9 July 7, 1978 (P.L.746, No.139), is 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 within the Commonwealth of Pennsylvania,
16 said commission to be paid to the cigarette stamping agent as
17 compensation for his or her services and expenses as agent in
18 affixing such stamps. Said cigarette stamping agencies shall be
1 entitled to deduct from the moneys to be paid by them for such
2 stamps an amount, equal to [three] one and one-half per cent of
3 the value of said stamps purchased by them when such cigarette
4 stamping agencies have purchased said Pennsylvania cigarette tax
5 stamps directly from the department or its authorized agents.
6 This paragraph shall not apply to purchases of stamps by a
7 cigarette stamping agency in an amount less than one hundred
8 dollars ($100).
9 Section 2. This act shall take effect in 60 days.
A5L72CVV/19810H0340B0349 - 2 -