PRINTER'S NO. 4208
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2753
Session of
2020
INTRODUCED BY MASSER, SCHMITT, PICKETT, JAMES, MURT, ROWE,
BROWN, STEPHENS, BARRAR, SCHLEGEL CULVER, READSHAW, CIRESI
AND HEFFLEY, AUGUST 6, 2020
REFERRED TO COMMITTEE ON FINANCE, AUGUST 6, 2020
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, further providing for
definitions, for extension of time for filing returns and for
tax held in trust for the Commonwealth.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 201 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a definition to read:
Section 201. Definitions.--The following words, terms and
phrases when used in this Article II shall have the meaning
ascribed to them in this section, except where the context
clearly indicates a different meaning:
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