shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Consumer good." A good that is sold at retail to a
purchaser for personal consumption or household use.
"Department." The Department of Revenue of the Commonwealth.
"Plastic bag." A bag or pouch of flexible packaging made of
thin, flexible, plastic film that is designed and intended to be
used for the carrying of goods purchased at a retail
establishment and that is provided to the consumer by the retail
establishment at the point of sale. The term does not include:
(1) A reusable bag or pouch specifically designed for
multiple use and that is made of cloth, fabric or durable
plastic of at least 2.25 mils.
(2) A bag or pouch to carry or bundle produce for
delivery to the point of sale at a retail establishment.
(3) A bag or pouch made of compostable material that
meets the ASTM D6400 standard for compostable plastic.
"Retail establishment." An establishment that sells or
offers to sell at retail consumer goods to the public and that
has gross sales of consumer goods in excess of $1,000,000 during
the previous tax year.
Section 203-C. Imposition of fee.
There is imposed on each plastic bag supplied by a retail
establishment to a purchaser of consumer goods at the point of
sale a fee of 2 ยข .
Section 204-C. Collection and enforcement.
The fee imposed in this article shall be collected by the
department in the same manner as the sales and use tax imposed
under Article II, and the provisions of Article II for the
enforcement of the sales and use tax shall apply to the fee
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