PRINTER'S NO. 711
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
616
Session of
2019
INTRODUCED BY HUTCHINSON AND MENSCH, MAY 3, 2019
REFERRED TO FINANCE, MAY 3, 2019
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 strategic development areas, further providing
for sales and use tax and for local sales and use tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 2931-C and 2945-C of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are
amended by adding subsections to read:
Section 2931-C. Sales and use tax.
* * *
(c) Exclusive use, consumption and utilization.--In making a
determination whether tangible personal property is for the
exclusive use, consumption and utilization by the qualified
business at its facility located within a strategic development
area, the Department of Revenue shall construe the term
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"exclusive use, consumption and utilization" to include use of
the tangible personal property, such as computers, laptops,
computer hardware, software, storage media, telecommunications
service and cell phones, by an employee assigned to the facility
within the strategic development area at a location other than
the facility.
Section 2945-C. Local sales and use tax.
* * *
(b.1) Exclusive use, consumption and utilization.--In making
a determination whether tangible personal property is for the
exclusive use, consumption and utilization by the qualified
business at its facility located within a strategic development
area, the Department of Revenue and the political subdivision
imposing the tax shall construe the term "exclusive use,
consumption and utilization" to include use of the tangible
personal property , such as computers, laptops, computer
hardware, software, storage media, telecommunications service
and cell phones, by an employee assigned to the facility within
the strategic development area at a location other than the
facility.
* * *
Section 2. The General Assembly finds and declares that the
intent of the addition of sections 2931-C(c) and 2945-C(b.1) of
the act is to clarify existing law.
Section 3. The addition of sections 2931-C(c) and 2945-C
(b.1) of the act shall apply as of the date of adoption of the
strategic development area.
Section 4. This act shall take effect immediately.
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