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PRINTER'S NO. 190
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
199
Session of
2015
INTRODUCED BY MURT, BOYLE, BROWNLEE, CALTAGIRONE, CARROLL,
COHEN, D. COSTA, HARHART, KINSEY, O'BRIEN, WATSON AND
YOUNGBLOOD, JANUARY 23, 2015
REFERRED TO COMMITTEE ON FINANCE, JANUARY 23, 2015
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," providing for a tax on smokeless tobacco
products.
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 an article to
read:
ARTICLE XII-A
SMOKELESS TOBACCO TAX
Section 1201-A. Scope of article.
This article establishes a tax on smokeless tobacco products
sold in this Commonwealth by which revenues generated by the tax
are used to provide for the costs of services to adults with
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intellectual disabilities.
Section 1202-A. Definitions.
"Account." The Adult Intellectual Disabilities and Autism
Waiting List Account.
"Department." The Department of Revenue of the Commonwealth.
"Smokeless tobacco." Processed or manufactured tobacco
product used orally or through the nasal cavity that is intended
to be consumed without being smoked. The term includes snuff,
chewing tobacco, tobacco pastes, tobacco powders or other
tobacco product that is not smoked.
"Smokeless tobacco company." Any business entity engaged in
the retail sale of smokeless tobacco in this Commonwealth.
"Tax." Smokeless tobacco tax.
Section 1203-A. Smokeless tobacco tax.
(a) Tax.--Each smokeless tobacco company shall levy a tax of
65ยข per ounce on the retail sale of smokeless tobacco.
(b) Exemptions.--It is presumed that all smokeless tobacco
within this Commonwealth is subject to tax. The burden of proof
of exemption under this subsection is on the taxpayer or
remitter claiming exemption.
Section 1204-A. Collection, reporting and remitting of tax.
The tax shall be collected, reported and remitted in the same
manner and subject to all applicable provisions as the tax
imposed by Article II.
Section 1205-A. Transfer of tax.
The State Treasurer shall, on a monthly basis, transfer the
money collected under section 1203-A into the account pursuant
to section 1206-A.
Section 1206-A. Adult Intellectual Disabilities and Autism
Waiting List Account.
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(a) Establishment.--There is established in the State
Treasury a special account to be known as the Adult Intellectual
Disabilities and Autism Waiting List Account, which shall
receive money from the tax established under section 1203-A and
any other money from any source designated for deposit in the
account.
(b) Use of money.--The money in the account shall be
appropriated, upon approval of the Governor, to the Department
of Human Services for the purposes set forth in subsections (d)
and (e).
(c) Investment.--All earnings received from the investment
or deposit of the money in the account shall be paid into the
account for the purposes authorized by this section.
(d) Certain transfer prohibited.--Any unexpended money and
any interest earned on the money in the account may not be
transferred or revert to the General Fund and shall remain in
the respective account to be used by the Department of Human
Services for the purposes specified in this section.
(e) Limitations.--
(1) Any funds in the account may not supplant resources
for existing community resources.
(2) Any funds in the account shall be used in accordance
with consumer-centered planning.
(3) Any remaining funds after meeting needs identified
in subsection (b) shall be used for one-time costs associated
with the community intellectual disabilities and autism
services system.
Section 2. This act shall take effect in 60 days.
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