THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

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:

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(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.

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Section 2.  This act shall take effect in 60 days.