Bill Text: PA HB1389 | 2009-2010 | Regular Session | Introduced

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Bill Title: Further providing for imposition of the sales and use tax.

Spectrum: Partisan Bill (Republican 9-0)

Status: (Introduced - Dead) 2009-04-29 - Referred to FINANCE [HB1389 Detail]

Download: Pennsylvania-2009-HB1389-Introduced.html

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PRINTER'S NO. 1702
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1389 Session of2009
INTRODUCED BY BARRAR, ADOLPH, DENLINGER, FLECK, GINGRICH, HENNESSEY, HESS, ROCK AND SCAVELLO, APRIL 29, 2009
REFERRED TO COMMITTEE ON FINANCE, APRIL 29, 2009
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," further providing for imposition of the sales and
use tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 202(a) and (b) of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971,
amended September 9, 1971 (P.L.437, No.105), are amended and the
section is amended by adding a subsection to read:
Section 202. Imposition of Tax.--(a) [There] Except as
provided in subsection (h), there is hereby imposed upon each
separate sale at retail of tangible personal property or
services, as defined herein, within this Commonwealth a tax of
six per cent of the purchase price, which tax shall be collected
by the vendor from the purchaser, and shall be paid over to the
Commonwealth as herein provided.
(b) [There] Except as provided in subsection (h), there is
hereby imposed upon the use, on and after the effective date of
this article, within this Commonwealth of tangible personal
property purchased at retail on or after the effective date of
this article, and on those services described herein purchased
at retail on and after the effective date of this article, a tax
of six per cent of the purchase price, which tax shall be paid
to the Commonwealth by the person who makes such use as herein
provided, except that such tax shall not be paid to the
Commonwealth by such person where he has paid the tax imposed by
subsection (a) of this section or has paid the tax imposed by
this subsection (b) to the vendor with respect to such use. The
tax at the rate of six per cent imposed by this subsection shall
not be deemed applicable where the tax has been incurred under
the provisions of the "Tax Act of 1963 for Education."
* * *
(h) There is hereby imposed upon each separate sale at
retail or use of a passenger motor vehicle within this
Commonwealth a tax of four per cent of the purchase price, which
tax shall be collected by the vendor from the purchaser, and
shall be paid over to the Commonwealth as herein provided. This
subsection shall expire December 31, 2010.
Section 2. This act shall take effect January 1, 2010.
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