PRINTER'S NO. 1889
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1656
Session of
2021
INTRODUCED BY INNAMORATO, KENYATTA, DELLOSO, LEE, KRAJEWSKI,
PARKER, MADDEN, SANCHEZ, GALLOWAY, SIMS, A. DAVIS, OTTEN,
DEASY AND SHUSTERMAN, JUNE 23, 2021
REFERRED TO COMMITTEE ON FINANCE, JUNE 23, 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 special situs for local sales tax, providing
for situs for online sales.
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 204-A. Situs for Online Sales.--(a) Notwithstanding
the provisions of section 504 of the act of June 5, 1991 (P.L.9,
No.6), known as the "Pennsylvania Intergovernmental Cooperation
Authority Act for Cities of the First Class," the sale or use of
online retail items bought from a marketplace facilitator,
marketplace seller or remote seller, as those terms are defined
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
in section 213, shall be deemed to have been consummated at the
address of the purchaser.
(b) This section shall only apply to sales and use taxes
imposed under Article XXXI-B of the act of July 28, 1953
(P.L.723, No.230), known as the "Second Class County Code," and
under the "Pennsylvania Intergovernmental Cooperation Authority
Act for Cities of the First Class."
Section 2. This act shall take effect in 60 days.
20210HB1656PN1889 - 2 -
1
2
3
4
5
6
7
8