PRIOR PRINTER'S NO. 1405
PRINTER'S NO. 1514
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
958
Session of
2019
INTRODUCED BY MASTRIANO, ARGALL, GORDNER, SCHWANK, J. WARD,
MENSCH AND COLLETT, NOVEMBER 20, 2019
SENATOR MARTIN, LOCAL GOVERNMENT, AS AMENDED, FEBRUARY 5, 2020
AN ACT
Amending Title 8 (Boroughs and Incorporated Towns) of the
Pennsylvania Consolidated Statutes, in manufacture and supply
of electricity, further providing for specific powers.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 24A03(a)(1) of Title 8 of the
Pennsylvania Consolidated Statutes is amended to read:
§ 24A03. Specific powers.
(a) Specific powers enumerated.--In addition to exercising
its general powers under section 24A02 (relating to general
powers), a borough, through its governing body, shall have the
following powers:
(1) To contract for the purchase, sale, exchange,
interchange, wheeling, pooling or transmission of electric
power and energy or for the right to the capacity of electric
power, inside and outside of this Commonwealth, to and from
any public or private power entities, private power
companies, other boroughs and electric cooperative
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corporations. The sale of electric power to a borough for
resale shall be exempt from all State taxes. This exemption
shall apply retroactively to gross receipts taxes paid based
upon transactions occurring on or after January 1, 2017. The
Department of Revenue shall provide a refund to a taxpayer
for gross receipts taxes collected from the taxpayer based
upon the sale for resale of electric power to a borough that
occurred prior to January 1, 2017. INSIDE THE LIMITS OF THE
BOROUGH AND THE SALE OF ELECTRIC POWER BY A BOROUGH INSIDE
THE LIMITS OF THE BOROUGH SHALL BE EXEMPT FROM THE TAX
IMPOSED UNDER SECTION 1101 OF THE ACT OF MARCH 4, 1971
(P.L.6, NO.2), KNOWN AS THE TAX REFORM CODE OF 1971.
* * *
SECTION 2. THE AMENDMENT OF 8 PA.C.S. § 24A03(A)(1) SHALL
APPLY AS FOLLOWS:
(1) TO GROSS RECEIPTS RECEIVED AFTER DECEMBER 31, 2016.
(2) TO SALES TO OR BY A MUNICIPAL POWER AGENCY OR ANY
BOROUGH OWNED OR OPERATED UTILITY ESTABLISHED ON OR BEFORE
THE EFFECTIVE DATE OF THIS SECTION.
Section 2 3. This act shall take effect in 60 days.
20190SB0958PN1514 - 2 -
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