Bill Text: PA HB518 | 2011-2012 | Regular Session | Introduced

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Bill Title: In sales and use tax, further providing for the definition of "purchase price."

Spectrum: Slight Partisan Bill (Democrat 9-5)

Status: (Introduced - Dead) 2011-02-08 - Referred to FINANCE [HB518 Detail]

Download: Pennsylvania-2011-HB518-Introduced.html

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PRINTER'S NO. 485
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 518 Session of2011
INTRODUCED BY HARKINS, CONKLIN, DeLUCA, DeWEESE, MURT, CALTAGIRONE, D. COSTA, GEORGE, J. EVANS, KULA, MILLARD, O'NEILL, READSHAW AND SWANGER, FEBRUARY 8, 2011
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 8, 2011
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 the
definition of "purchase price."
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 201(g)(1) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, amended
December 13, 1991 (P.L.373, No.40), is amended to read:
Section 201. Definitions.--The following words, terms and
phrases when used in this Article II shall have the meaning
ascribed to them in this section, except where the context
clearly indicates a different meaning:
* * *
(g) "Purchase price."
(1) The total value of anything paid [or delivered], or
promised to be paid [or delivered], whether it be money or
otherwise, in complete performance of a sale at retail or
purchase at retail, as herein defined, without any deduction on
account of the cost or value of the property sold, cost or value
of transportation, cost or value of labor or service, interest
or discount paid or allowed after the sale is consummated, any
other taxes imposed by the Commonwealth of Pennsylvania or any
other expense except that there shall be excluded any gratuity
or separately stated deposit charge for returnable containers.
* * *
Section 2. This act shall take effect in 60 days.
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