THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY EVANKOVICH, AUMENT, EVERETT, GEIST, GROVE, HELM, KAUFFMAN, KRIEGER, MACKENZIE, MARSHALL, ROAE, SWANGER, TRUITT AND VULAKOVICH, AUGUST 20, 2012

REFERRED TO COMMITTEE ON FINANCE, AUGUST 20, 2012  

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," in sales and use tax, providing for tax imposed

on on-road vehicles and on-road trailers.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  The act of March 4, 1971 (P.L.6, No.2), known as

the Tax Reform Code of 1971, is amended by adding a section to

read:

Section 238.1.  Tax Imposed on On-Road Vehicles and On-Road

Trailers.--(a)  Notwithstanding any provision of this act to the

contrary, the tax due on the sale at retail or use of an on-road

vehicle and on-road trailer shall be deposited as follows:

(1)  Beginning in fiscal year 2012-2013, twenty-five per

cent of the tax shall be deposited into the Motor License

Fund and seventy-five per cent of the tax shall be deposited

into the General Fund.

(2)  Beginning in fiscal year 2013-2014, fifty per cent

of the tax shall be deposited into the Motor License Fund and

fifty per cent of the tax shall be deposited into the General

Fund.

(3)  Beginning in fiscal year 2014-2015, seventy-five per

cent of the tax shall be deposited into the Motor License

Fund and twenty-five per cent of the tax shall be deposited

into the General Fund.

(4)  Beginning in fiscal year 2015-2016, and each fiscal

year thereafter, one hundred per cent of the tax shall be

deposited into the Motor License Fund.

(b)  Notwithstanding any provision of this act to the

contrary, all interest and penalties associated with the sale at

retail or use of an on-road vehicle or an on-road trailer shall

be deposited as follows:

(1)  Beginning in fiscal year 2012-2013, twenty-five per

cent of the associated interest and penalties shall be

deposited into the Motor License Fund and seventy-five per

cent of the associated interest and penalties shall be

deposited into the General Fund.

(2)  Beginning in fiscal year 2013-2014, fifty per cent

of the associated interest and penalties shall be deposited

into the Motor License Fund and fifty per cent of the

associated interest and penalties shall be deposited into the

General Fund.

(3)  Beginning in fiscal year 2014-2015, seventy-five per

cent of the associated interest and penalties shall be

deposited into the Motor License Fund and twenty-five per

cent of the associated interest and penalties shall be

deposited into the General Fund.

(4)  Beginning in fiscal year 2015-2016, and each fiscal

year thereafter, one hundred per cent of the associated

interest and penalties shall be deposited into the Motor

License Fund.

(c)  For the purposes of this section:

(1)  "On-road trailer" shall be defined as a trailer that

is capable of being towed by an on-road vehicle.

(2)  "On-road vehicle" shall be defined as a motor

vehicle that is titled, registered, annually inspected and,

as such, is authorized for use on the roadways of this

Commonwealth.

Section 2.  This act shall take effect in 60 days.