PRINTER'S NO. 521
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
557
Session of
2021
INTRODUCED BY DeLUCA, McNEILL, FREEMAN AND WARREN,
FEBRUARY 22, 2021
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 22, 2021
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, providing for taxable
portion of purchase price.
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 a section to
read:
Section 203.1. Taxable Portion of Purchase Price.--The
amount of tax imposed by section 202 shall be computed as
specified by section 203, provided that the amount included in
the taxable portion of the purchase price does not include a
coupon or discount, regardless of whether the coupon or discount
is separately stated or identified on the invoice or cash
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register tape.
Section 2. Any regulation is abrogated insofar as it is
inconsistent with this act.
Section 3. This act shall take effect in 60 days.
20210HB0557PN0521 - 2 -
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