Bill Text: PA SB1286 | 2009-2010 | Regular Session | Introduced

---

Bill Title: Further providing, in cigarette tax, for the definition of "wholesaler."

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2010-03-24 - Referred to FINANCE [SB1286 Detail]

Download: Pennsylvania-2009-SB1286-Introduced.html

---

PRINTER'S NO. 1804
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 1286 Session of2010
INTRODUCED BY ARGALL, MARCH 24, 2010
REFERRED TO FINANCE, MARCH 24, 2010
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, in cigarette tax, for the
definition of "wholesaler."
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definition of "wholesaler" in section 1201 of
the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform
Code of 1971, added October 9, 2009 (P.L.451, No.48), is amended
to read:
Section 1201. Definitions.--As used in this article:
* * *
"Wholesaler." Any of the following:
(1) Any person that meets all of the following:
(i) In the usual course of business, purchases cigarettes
from a cigarette stamping agent or other wholesaler and
receives, stores, sells and distributes within this Commonwealth
at least seventy-five per cent of the cigarettes purchased by
him or her to retail dealers or wholesale dealers or any
combination who buys the cigarettes from him or her for the
purpose of resale to the ultimate consumer.
(ii) Maintains an established place of business for the
receiving, storage and distribution of cigarettes.
(2) Any person that meets all of the following:
(i) Is engaged in the business of distributing cigarettes
through vending machines to the ultimate consumer by means of
placing the cigarette vending machines, owned or leased by him,
in various outlets within this Commonwealth.
(ii) Pays to the owner or lessee of the premises a
commission or rental for the use of the premises.
(iii) Operates at least ten vending machines.
(iv) Meets all the other requirements for licensing of
wholesalers under Article II-A of the act of April 9, 1929
(P.L.343, No.176), known as "The Fiscal Code," including
maintaining an established place of business for the receiving,
storage and distribution of cigarettes.
(3) Any person, including a franchisee, that meets all of
the following:
(i) Owns and operates no fewer than [five] three retail
outlets in this Commonwealth, having one hundred per cent common
ownership.
(ii) Purchases cigarettes from a cigarette stamping agency
or another wholesaler for resale to the ultimate consumer.
(iii) Maintains complete and accurate records of all
purchases and sales in his or her main office and also in the
retail outlet.
20100SB1286PN1804 - 2 -
Section 2. This act shall take effect in 60 days.
20100SB1286PN1804 - 3 -