PRINTER'S NO. 2438
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2099
Session of
2021
INTRODUCED BY E. NELSON, BURGOS, ORTITAY, RADER, GUZMAN, RYAN,
KAIL, FEE, SANKEY AND FARRY, NOVEMBER 23, 2021
REFERRED TO COMMITTEE ON FINANCE, NOVEMBER 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 sales and use tax, further providing for
definitions and for licenses; in vehicle rental tax, further
providing for vehicle rental tax; and, in public
transportation assistance fund, further providing for public
transportation assistance fund.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 201(n) and (p) of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are
amended, subsection (b)(3.5) is amended by adding a
subparagraph, subsections (i), (k) and (o) are amended by adding
paragraphs and the section is amended by adding subsections to
read:
Section 201. Definitions.--The following words, terms and
phrases when used in this Article II shall have the meaning
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