See other bills
under the
same topic
PRINTER'S NO. 1496
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1382
Session of
2021
INTRODUCED BY SIMS, McNEILL AND LEE, MAY 11, 2021
REFERRED TO COMMITTEE ON FINANCE, MAY 11, 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," providing for paper and plastic bag usage and for
fee; and providing a penalty.
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 an article to
read:
ARTICLE II-C
PAPER AND PLASTIC BAG USAGE
Section 201-C. Scope of article.
This article provides for a fee on the provision of paper
bags and prohibits the use of plastic bags at the point of sale
of consumer goods.
Section 202-C. Definitions.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
The following words and phrases when used in this article
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 in this
Commonwealth to a purchaser for personal consumption or
household use.
"Department." The Department of Revenue of the Commonwealth.
"Paper bag." A bag or pouch made of paper product 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.
"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 D6400-19 standard for compostable plastic.
"Retail establishment." An establishment that sells or
offers to sell at retail consumer goods to the public.
Section 203-C. Imposition of fee.
(a) Imposition of fee.--There is imposed on each paper bag
supplied by a retail establishment to a purchaser of consumer
goods at the point of sale a fee of 15ยข.
(b) Refund of fee.--The fee imposed under subsection (a)
20210HB1382PN1496 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
shall be allocated according to the following percentages at the
end of each fiscal year:
(1) One hundred percent of the fees imposed on a retail
establishment shall be refunded if the annual revenue of the
retail establishment is less than $1,000,000.
(2) Fifty percent of the fees imposed on a retail
establishment shall be refunded if the annual revenue of the
retail establishment is between $1,000,000 and $10,000,000.
(3) No fees imposed on a retail establishment may be
refunded if the annual revenue of the retail establishment is
greater than $10,000,000.
Section 204-C. Collection and enforcement.
The fee imposed under section 203-C 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
imposed under section 203-C.
Section 205-C. Deposit of fee.
The fee collected under this article shall be deposited into
the Hazardous Sites Cleanup Fund to be refunded according to
section 203-C(b).
Section 206-C. Plastic bag prohibition and penalty.
No retail establishment in this Commonwealth may use or
otherwise supply a plastic bag to package or accumulate consumer
goods at the point of sale. A violation of this section shall
result in a penalty of:
(1) $50 for the first violation.
(2) $100 for a second violation.
(3) $200 for a third or subsequent violation.
Section 207-C. Regulations.
20210HB1382PN1496 - 3 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
The department shall promulgate regulations necessary to
administer this article.
Section 2. Any regulation inconsistent with this act is
abrogated to the extent of any inconsistency with this act.
Section 3. This act shall take effect as follows:
(1) The addition of section 206-C of the act shall take
effect upon the expiration of the prohibition under section
1706-E(d) of the act of April 9, 1929 (P.L.343, No.176),
known as The Fiscal Code.
(2) The remainder of this act shall take effect in 60
days.
20210HB1382PN1496 - 4 -
1
2
3
4
5
6
7
8
9
10
11