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PRINTER'S NO. 63
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
74
Session of
2023
INTRODUCED BY KERWIN, FLICK, JAMES, JOZWIAK, MOUL, ROWE, SMITH
AND ZIMMERMAN, MARCH 7, 2023
REFERRED TO COMMITTEE ON FINANCE, MARCH 7, 2023
AN ACT
Repealing the act of July 13, 1953 (P.L.377, No.85), entitled
"An act to provide revenue by imposing a tax on the use and
storage of tangible personal property within the
Commonwealth; providing for the assessment, collection and
lien of the tax; imposing duties on prothonotaries; requiring
sellers maintaining a place of business in this Commonwealth
to register, make returns and collect the tax; prescribing
penalties; and providing for the use of the proceeds of such
tax for public school purposes."
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of July 13, 1953 (P.L.377, No.85), known
as the Use and Storage Tax Act, is repealed:
[ARTICLE I
SHORT TITLE AND DEFINITIONS
Section 101. Short Title.--This act shall be known and may
be cited as the "Use and Storage Tax Act."
Section 102. Definitions.--The following words, terms and
phrases when used in this act shall have the meaning ascribed to
them in this section, except where the context clearly indicates
a different meaning:
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(1) "Department." The Department of Revenue of this
Commonwealth.
(2) "Person." Any natural person, firm, partnership,
association, corporation, fiduciary, or other entity. Whenever
used in any provision of this act which prescribes or imposes
fine or imprisonment or both, the term "person," as applied to a
firm, partnership or association, shall include the members
thereof, and, as applied to a corporation, the officers thereof:
Provided, That a firm, partnership, association or a corporation
may be subjected as an entity to the payment of a fine.
(3) "Storage." Any keeping or retention in this
Commonwealth for use or other consumption in this Commonwealth
for any purpose, excepting as hereinafter provided.
(4) "Use." The exercise of any right or power incidental to
the ownership of tangible personal property.
The term "storage, use or other consumption" does not apply
to:
(a) Any tangible personal property used for the purpose of
resale in its original form.
(b) Any tangible personal property acquired through an
isolated sale from one not a seller.
(c) Any tangible personal property acquired through an
isolated purchase from one who, though a seller, is not such a
seller with respect to the article purchased, but a use shall be
presumed in the case of all purchases from sellers.
(d) Cigarettes.
(e) Gasoline and other motor fuels.
(f) Utility services, the gross receipts from which are
taxed by the Commonwealth.
(g) Any tangible personal property acquired by the
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Commonwealth or any of its agencies or political subdivisions or
by authorities created by or pursuant to law.
(h) Any tangible personal property acquired by the United
States or any of its agencies.
(i) Any tangible personal property acquired outside this
Commonwealth, the taxing of the storage, use or other
consumption of which is prohibited by the Constitution of the
United States.
(j) Newspapers, magazines and other periodicals.
(k) Medicine on prescription, crutches, wheelchairs for the
use of cripples and invalids, and when designed to be worn on
the person of the purchaser or user, artificial limbs,
artificial eyes and artificial hearing devices, false teeth
purchased from a dentist and the materials used by a dentist in
dental treatment, eyeglasses when especially designed or
prescribed by an ophthalmologist, oculist or optometrist for the
personal use of the owner or purchaser, and artificial braces
and supports designed solely for the use of crippled persons.
(l) Bakery products, milk, groceries and meat as food
products for human consumption. For the purposes of this clause,
(i) "milk" shall mean raw milk products from domestic animals or
such milk when processed or canned; (ii) "groceries" shall mean
all food products and all food ingredients for human consumption
or for use in the preparation thereof for human consumption,
ordinarily sold in grocery stores, except candies, confections,
soft drinks, tobacco or tobacco products; (iii) "meat" shall
include the flesh of animals, fish, sea food, poultry and game.
(m) Clothing and shoes, but not jewelry or any other object
not worn primarily to cover the human body against nakedness or
cold.
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(n) Tangible personal property (i) which is to be used in
fabricating, compounding or manufacturing tangible personal
property or in producing public utility service to be sold
ultimately at retail, or (ii) which is to be used in the process
of farming, agriculture or horticulture and which, in either
event, becomes an ingredient or component part of the
fabricated, compounded or manufactured tangible personal
property or public utility product or of the product of farming,
agriculture or horticulture, or is consumed in the process of
fabrication, compounding, manufacturing or producing or in the
process of farming, agriculture or horticulture, or (iii) which
is to be used in the production or delivery of public utility
service.
(o) The performance of personal service.
(p) Any tangible personal property upon which a tax is
imposed under the provisions of the Consumers Sales Tax Act.
(q) Tangible personal property intended for incorporation
and incorporated into a building, road, street, bridge, or other
structure, provided such property is so incorporated pursuant to
a contract entered into prior to the effective date of this act,
and provided further that the person so incorporating such
property submit to the department proof of the facts in such
form as the department may require.
(5) "Purchase." Acquiring tangible personal property for a
consideration, whether the transaction was effected by a
transfer of title or of possession or of both, or a license to
use or consume, whether such transfer shall have been absolute
or conditional and by whatsoever means the same shall have been
effected and whether such consideration be a price or rental in
money or by way of exchange or barter. "Purchase" shall include
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production even though the article produced is used, stored or
consumed by the producer thereof.
(6) "Seller." The person from whom a purchase is made and
every person engaged in this Commonwealth or elsewhere in the
business of selling tangible personal property for storage, use
or other consumption in this Commonwealth. When, in the opinion
of the department, it is necessary for the efficient
administration of this act to regard any salesman,
representative, peddler or canvasser as the agent of a dealer,
distributor, supervisor or employer under whom he operates or
from whom he obtains tangible personal property sold by him for
storage, use or other consumption in this Commonwealth,
irrespective of whether or not he is making such sales on his
own behalf or on behalf of such dealer, distributor, supervisor
or employer, the department may so regard him and may regard
such dealer, distributor, supervisor or employer as the "seller"
for the purpose of this act.
(7) "Seller Maintaining a Place of Business in This
Commonwealth." Any seller having or maintaining within this
Commonwealth, directly or through a subsidiary, an office,
distribution house, saleshouse, warehouse, or other place of
business, or any agent operating wholly within this Commonwealth
under the authority of the seller or its subsidiary,
irrespective of whether such place of business or agent is
located permanently or temporarily in this Commonwealth or
whether such seller or subsidiary is authorized to do business
within this Commonwealth.
(8) "Consumer." The person who has purchased tangible
personal property for storage, use or other consumption in this
Commonwealth.
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(9) "Price." The amount paid in money, credits, property or
other consideration for purchases, without deduction on account
of the cost of property purchased, amounts paid for interest,
discounts, losses or any other expenses or burdens. Credit
actually given or refund actually paid for goods returned may be
deducted.
(10) "Tangible Personal Property." Corporeal personal
property including, but not restricted to, goods, wares and
merchandise. The term "tangible personal property" does not
include money, deposits in banks, shares of stock, bonds, notes,
credits, or evidences of an interest in property or evidences of
debt.
(11) "Tax." Any tax, interest or penalty imposed or levied
under the provisions of this act.
ARTICLE II
IMPOSITION AND COLLECTION OF TAX
Section 201. Imposition.--A tax is hereby levied on the
storage, use or other consumption in this Commonwealth of
tangible personal property purchased for storage, use or other
consumption in this Commonwealth.
Section 202. Amount of Tax.--(a) The rate of tax shall be
one per centum (1%) of the price of each purchase of tangible
personal property purchased for storage, use or other
consumption in this Commonwealth.
(b) As to any tangible personal property purchased for
storage, use or other consumption in this Commonwealth, the tax
shall be computed as follows:
(1) Where its price is ten cents or less, no tax shall be
collected.
(2) Where its price is from eleven cents to one dollar, both
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inclusive, the tax shall be one cent.
(3) Where its price is in excess of one dollar, the tax on
each additional dollar or fraction thereof shall be one cent.
(c) If any person who causes tangible personal property to
be brought into this Commonwealth has already paid a tax in
another state in respect to the sale or use of such property or
an occupation tax in respect thereto in an amount less than the
tax imposed by this act, the provisions of this act shall apply,
but at a rate measured by the difference only between the rate
herein fixed and the rate by which the previous tax on the sale
or use or occupation tax was computed.
Section 203. Payment.--Each consumer storing, using or
otherwise consuming in this Commonwealth tangible personal
property purchased for such purpose or purposes shall be liable
for the tax imposed by this act and such liability shall not be
extinguished until the tax has been paid to this Commonwealth.
It shall be presumed that tangible personal property
purchased on or after the effective date of this act by any
person for delivery in this Commonwealth is purchased for
storage, use or other consumption in this Commonwealth.
Section 204. Collection by Sellers Maintaining Place of
Business in Commonwealth.--Every seller maintaining a place of
business in this Commonwealth and making sales of tangible
personal property for storage, use or other consumption in this
Commonwealth, if not otherwise exempted, shall, at the time of
making the sales or, if the storage, use or consumption is not
then taxable hereunder, at the time the storage, use or other
consumption becomes taxable, collect the tax from the consumer.
Section 205. Seller's Registration.--Every seller
maintaining a place of business in this Commonwealth selling
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tangible personal property for storage, use or consumption in
this Commonwealth shall register with the department and give
the name and address of all agents operating in this
Commonwealth, the location of all distribution or saleshouses or
offices or other places of business in this Commonwealth and
such other information as the department may require.
ARTICLE III
RETURNS AND PAYMENT
Section 301. Monthly Returns and Payment.--(a) The taxes
imposed by this act shall be due and payable in monthly
installments on or before the twentieth day of the calendar
month succeeding the month during which the purchase of tangible
personal property on the storage, use or other consumption of
which the tax is being paid is made.
(b) Each taxpayer or seller maintaining a place of business
in this Commonwealth shall make out and sign a return for the
preceding calendar month. Such return shall be mailed to the
department in time so that it will reach the department, in the
ordinary course of the mails, on or before the twentieth day of
the month succeeding the month during which the purchase of
tangible personal property on the storage, use or other
consumption of which the tax is being paid is made. The return
shall be on a form prescribed by the department.
(c) Each such return shall show:
(1) The price of each such purchase of tangible personal
property by such person during such preceding monthly period,
the storage, use or consumption of which is subject to tax;
(2) The amount of tax due;
(3) Such other information as the department may deem
necessary for the proper administration of this act.
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(d) Any such return may be signed by a duly authorized agent
of the taxpayer with the same effect as if signed by the
taxpayer himself. Any person making a false return shall be
guilty of perjury to the same extent as though the return had
been sworn to. A remittance for the amount of the tax shall
accompany each return.
Section 302. Other Times for Returns and Payment.--The
department may, upon written request, authorize a taxpayer whose
books and records are not kept on a calendar month basis to file
returns at other times than those specified in the preceding
section and in lieu of such returns. Except as to the time of
filing and the period covered, all the provisions as to monthly
returns made by section three hundred one shall be applicable to
returns made under this section and a remittance for the tax
shall accompany any return made under this section.
ARTICLE IV
PROCEDURE
Section 401. Department of Revenue to Administer.--The
Department of Revenue shall administer and enforce this act and
collect the tax hereby imposed.
Section 402. Examination of Returns; Assessment of Tax
Credits.--(a) As soon as practicable after any return is filed,
the department shall examine it. If the return shows a greater
tax due than the amount of the remittance sent with such return,
the department shall forthwith assess the difference. Such
difference shall be paid to the department within ten days after
notice of its assessment. If so paid, there shall be no interest
or penalty; if not so paid, there shall be added to such amount
five per centum thereof and, in addition, interest at the rate
of one-half of one per centum per month for each month or
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fraction thereof from the date of such notice to the date of
payment. No taxpayer shall have any right of appeal from such an
assessment.
(b) If the department determines that any return or returns
of any taxpayer understates the amount of tax due, the
department shall assess the proper amount and shall determine
the difference between the amount of tax shown in the return and
the amount assessed, such difference being hereafter sometimes
referred to as the "deficiency." Such deficiency shall be paid
to the department within ten days after a notice of the
assessment thereof shall be mailed to the taxpayer by the
department. In such case, if such understatement of the tax in
the return or returns was made in good faith, there shall be no
interest or penalty because of such understatement: Provided,
That the deficiency be paid or notice of an intention to file a
petition for a reassessment or to appear and be heard, as herein
provided, shall be given within ten days after notice of the
assessment of such deficiency be mailed to the taxpayer. If such
payment is not made within ten days and if no notice of an
intention to file a petition for a reassessment or to appear and
be heard is given to the department within ten days, as herein
provided, there shall be added to the amount of the deficiency
five per centum thereof and, in addition, interest at the rate
of one-half of one per centum per month for each month or
fraction thereof from the date of such notice to the date of
payment. If any understatement in any of such returns is false
or fraudulent with intent to evade the tax, the deficiency
resulting from such understatement shall be doubled and, in
addition thereto, an additional one-half of one per centum of
such doubled deficiency shall be added for each such month or
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fraction of a month from the date the tax was originally due to
the date of payment.
(c) If the amount of the tax as assessed by the department
shall be less than the amount already paid by the taxpayer, the
department shall so notify the taxpayer and the amount so
overpaid may be taken by such taxpayer as a credit on the tax
shown as due in any subsequent return or returns filed in
accordance with the provisions of this act.
Section 403. Estimated Assessment.--(a) If any person
believed by the department to be liable for tax under the
provisions of this act shall have failed to file a return in
accordance with and within the time prescribed by this act, and
if the department shall deem it more conducive to the public
interest because of the supposed smallness of the tax or for any
other reason not to proceed to compel the exhibition of the
accounts of such person, it may make an estimated assessment of
the probable amount of tax owing by such person; but in every
such case the department shall add to such estimated assessment
a penalty of fifty per centum (50%) thereof and the department
shall proceed to collect such estimated tax and penalty as in
other cases if the amount is not paid when due as hereinafter
provided.
(b) The estimated assessment thus determined, together with
the penalty of fifty per centum (50%) specified above and
interest at the rate of one-half of one per centum per month or
fractional part thereof until paid, shall be due and payable ten
days after notice of such settlement shall have been mailed by
the department to the person against whom the estimated
assessment has been made.
Section 404. Limitation of Assessments.--(a) Any additional
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assessment or estimated assessment shall be made by the
department within five years of the date when the return
required by section three hundred one or authorized by section
three hundred two hereof should have been filed, as prescribed
in this act, whether the date originally prescribed or pursuant
to any extensions of the time for filing such return duly
granted by the department and not after. Any such additional
assessment or estimated assessment may be made at any time
during such period, notwithstanding that the department may have
made one or more previous additional assessments or estimated
assessments or both against the taxpayer for the year in
question or for any part of such year. In any such case, no
credit shall be given for any penalty previously assessed or
paid.
(b) If the taxpayer shall have died, any taxes, interest and
penalties due under this act for years prior to his death or for
the year of his death and whether based on original assessments,
additional or estimated assessments or otherwise, may be
presented by the department at audit of his estate in the
orphans' court. Such court shall give full effect to the
priorities and equitable interest given to the Commonwealth by
this act.
Section 405. Reassessment; Review; Appeal; Refund.--(a) Any
taxpayer against whom an additional or estimated assessment is
made may petition the department for a reassessment. Notice of
an intention to file such a petition or to appear and be heard
shall be given to the department prior to the time the
additional or estimated assessment becomes due and payable. The
department shall hold such hearings as may be necessary for the
purpose, at such times and places as it may determine, and each
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taxpayer who has duly notified the department of an intention to
file a petition for reassessment or to appear and be heard shall
be notified by the department of the time when and the place
where such hearing in his case will be held. A petition for
reassessment, if filed, shall set forth explicitly and in detail
the grounds upon which the taxpayer claims that the additional
or estimated assessment is erroneous or unlawful, in whole or in
part, and shall be accompanied by an affidavit under oath or
affirmation certifying to the facts stated in the petition. If
no petition for reassessment has been filed with the department
but the taxpayer has given due notice of an intention to appear
and be heard, the taxpayer may appear at the hearing and present
his petition orally, in which event all statements of fact at
the hearing shall be made under oath or affirmation.
(b) Within sixty days after the date of mailing of notice by
the department of the action taken on any petition for
reassessment filed with it, the person against whom such
assessment was made may by petition request the Board of Finance
and Revenue to review such action. Every petition for review
filed hereunder shall state specifically the reasons on which
the petitioner relies or shall incorporate by reference the
petition for reassessment in which the reasons are stated. The
petition shall be supported by affidavit that it is not made for
the purpose of delay and that the facts therein set forth are
true. The Board of Finance and Revenue shall act finally in
disposing of petitions filed with it, within six months after
they have been received. In the event of the failure of the
board to dispose of any petition within six months, the action
taken by the department upon the petition for reassessment shall
be sustained. The Board of Finance and Revenue may sustain the
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action taken on the petition for reassessment or it may reassess
the tax due on such basis as it deems according to law and
equity. The board shall give notice of its action by mail to the
department and to the petitioner.
(c) Any person or the Commonwealth aggrieved by the decision
of the Board of Finance and Revenue or by the board's failure to
act upon a petition for review within six months may, within
sixty days, appeal to the Court of Common Pleas of Dauphin
County from the decision of the board or from the decision of
the department, as the case may be, in the manner now or
hereafter provided by law for appeals in the case of tax
settlements.
(d) Refunds of taxes paid under this act shall be made under
the provisions of section five hundred three of the act,
approved the ninth day of April, one thousand nine hundred
twenty-nine (Pamphlet Laws 343), known as "The Fiscal Code" and
its amndments.
Section 406. Rules and Regulations; Inquisitorial Powers of
the Department.--(a) The department shall have the authority to
prescribe, adopt, promulgate and enforce rules and regulations
in conformity with this act and relating to any matter or thing
pertaining to the administration of the taxes imposed by this
act. The department may from time to time alter or amend such
rules and regulations in any manner it considers advisable.
(b) The department or any of its authorized agents is hereby
authorized to examine the books, papers and records of any
taxpayer or supposed taxpayer, including his bank accounts or
similar items, in order to verify the accuracy and completeness
of any return made, or, if no return was made, to ascertain and
assess the tax imposed by this act. The department may require
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the preservation of all such books, papers and records for any
period deemed proper by it, not to exceed, however, six years
from the end of the calendar year to which the records relate.
Every such taxpayer is hereby required to give to the department
or its agent the means, facilities and opportunity for such
examinations and investigations. The department is further
authorized to examine any person under oath concerning the
taxable storage, use or other consumption of tangible personal
property by any taxpayer or concerning any other matter relating
to the enforcement or administration of this act; and to this
end may compel the production of books, papers and records and
the attendance of all persons, whether as parties or witnesses,
whom it believes to have knowledge of such matters. The
procedure for such hearings or examinations shall be the same as
that provided by the Fiscal Code relating to inquisitorial
powers of fiscal officers.
(c) Any information gained by the department as a result of
any return, investigation, hearing or verification required or
authorized by this act shall be confidential except for official
purposes and except in accordance with proper judicial order or
as otherwise provided by law; and any person unlawfully
divulging such information shall be deemed guilty of a
misdemeanor and, upon conviction thereof, shall be sentenced to
pay a fine not in excess of one thousand dollars ($1,000) and
costs of prosecution, or to undergo imprisonment for not more
than one year, or both, in the discretion of the court.
Notwithstanding the foregoing provisions of this subsection
(c), the department may permit the Commissioner of Internal
Revenue of the United States, or the proper officer of any other
state now or hereafter imposing a tax upon the storage, use or
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other consumption of tangible personal property or classes of
such property, or the authorized representative of such
Commissioner or officer, to inspect any returns or reports of
investigations filed or made under the provisions of this act,
or may furnish to such Commissioner or officer or his authorized
representative an abstract of any such return, or supply him
with information concerning any items contained in any such
return or report; but such permission shall be granted or such
information furnished to such Commissioner or officer only if
the statutes of the United States or of such other state, as the
case may be, grant equal privileges to the officers of this
Commonwealth charged with the administration of this act.
Section 407. Records of Non-Residents.--A non-resident
person, including a foreign corporation, who is engaged in one
or more businesses in this Commonwealth, shall keep adequate
records of such business or businesses and of the taxes due with
respect thereto, which records shall at all times be retained
within this Commonwealth.
Any person violating or assisting in the violation of the
provisions of this section shall be guilty of a misdemeanor and,
upon conviction, shall be sentenced to pay a fine not exceeding
one thousand dollars ($1,000) and costs of prosecution, or to
undergo imprisonment not exceeding one (1) year, or both.
Section 408. Priority of Tax.--In the distribution,
voluntary or compulsory, in receivership, bankruptcy or
otherwise, of the property or estate of any person, all taxes
imposed by this act which are due and unpaid shall be paid from
the first money available for distribution in priority to all
other claims and liens, except in so far as the laws of the
United States may give a prior claim to the Federal government.
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Any person charged with the administration or distribution of
any such property or estate who shall violate the provisions of
this section shall be personally liable for any taxes imposed by
this act which are accrued and unpaid and are chargeable against
the person whose property or estate is being administered or
distributed.
Section 409. Lien of Taxes.--All taxes imposed by this act,
together with all penalties and interest, shall be considered a
public account, after being assessed in the manner provided in
this act, and as such shall be a lien upon all real estate
within the Commonwealth of any taxpayer, resident or non-
resident, but only after the same has been entered and docketed
of record by the prothonotary of the county where such real
estate is situated, as hereinafter provided.
The department may at any time transmit to the prothonotaries
of the respective counties certified copies of all liens for
taxes imposed by this act and penalties and interest. It shall
be the duty of each prothonotary receiving such lien to enter
and docket the same of record in his office, which lien shall be
indexed as judgments are now indexed. All such liens shall have
priority to and be fully paid and satisfied out of the judicial
sale of said real estate before any other obligation, judgment,
claim, lien or estate with which said real estate may
subsequently become charged or for which it may subsequently
become liable, subject, however, to mortgage or other liens
existing and duly recorded at the time such tax lien is
recorded, save and except the costs of sale and of the writ upon
which it is made and real estate taxes imposed or assessed upon
said property. The lien of said taxes, interest and penalties
shall continue for five years from the date of entry and may be
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revived and continued in the manner now or hereafter provided
for renewal of judgments; and it shall be lawful for a writ of
scire facias to issue and be prosecuted to judgment in the
manner in which such written writs are ordinarily employed.
Any wilful failure of any prothonotary to carry out any duty
imposed upon him by this section shall be a misdemeanor and,
upon conviction, he shall be sentenced to pay a fine not
exceeding one thousand dollars ($1,000) and costs of
prosecution, or to undergo imprisonment not exceeding one year,
or both, in the discretion of the court.
Section 410. Penalties.--Any person who shall wilfully fail,
neglect or refuse to make any return or report required by this
act, or any taxpayer who shall refuse to pay any tax, penalty or
interest imposed or provided for by this act, or who shall
wilfully fail to preserve his books, papers and records as
directed by the department, in accordance with section four
hundred six hereof, or any person who shall refuse to permit the
department or any of its authorized agents to examine his books,
records or papers, or who shall knowingly make any incomplete,
false or fraudulent return or report, or who shall do or attempt
to do anything whatever to prevent the full disclosure of the
amount or character of the taxable storage, use or other
consumption of tangible personal property, by himself or any
other person, shall be guilty of a misdemeanor and, upon
conviction, shall be sentenced to pay a fine not exceeding one
thousand dollars ($1,000) and costs of prosecution, or undergo
imprisonment not exceeding one year, or both, in the discretion
of the court. The penalties imposed by this section shall be in
addition to any penalties imposed by any provisions of this act.
ARTICLE V
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DISPOSITION OF TAX, PENALTIES, INTEREST
Section 501. Disposition of Proceeds.--All taxes collected
under the provisions of this act, together with any penalties
and interest thereon, shall be used for public school purposes,
in so far as permitted by the requirements of the Constitution
of Pennsylvania.
ARTICLE VI
MISCELLANEOUS
Section 601. Saving Clause.--Nothing contained in this act
shall be construed to repeal any other law of this Commonwealth
imposing any tax for any purpose.
Section 602. Effective Date.--This act shall become
effective on the first day of the second calendar month after
the month in which it is finally enacted; and all taxable
storage, use or other consumption pursuant to purchases made
during that month and for a period of two years thereafter shall
be subject to tax hereunder. The expiration of the period during
which tax is imposed by this act shall not relieve any person
from the filing of returns or from any taxes, penalties or
interest, imposed by the provisions of this act, or affect or
terminate any petitions, investigations, prosecutions, legal or
otherwise, or other proceedings pending under the provisions of
this act, or prevent the commencement or further prosecution of
any proceedings by the proper authorities of the Commonwealth
for violations of such act, or for the assessment, collection or
recovery of taxes, penalties or interest due or owing to the
Commonwealth under this act.]
Section 2. This act shall take effect in 60 days.
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