1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2act relating to tax reform and State taxation by codifying
3and enumerating certain subjects of taxation and imposing
4taxes thereon; providing procedures for the payment,
5collection, administration and enforcement thereof; providing
6for tax credits in certain cases; conferring powers and
7imposing duties upon the Department of Revenue, certain
8employers, fiduciaries, individuals, persons, corporations
9and other entities; prescribing crimes, offenses and
10penalties," in sales and use tax, providing for taxable
11portion of purchase price.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1.  The act of March 4, 1971 (P.L.6, No.2), known as
15the Tax Reform Code of 1971, is amended by adding a section to
16read:

17Section 203.1  Taxable Portion of Purchase Price.--The amount
18of tax imposed by section 202 shall be computed as specified by
19section 203, provided that the amount included in the taxable
20portion of the purchase price shall not include a coupon or
21discount, regardless of whether the coupon or discount is
22separately stated or identified on the invoice or cash register

1tape.

2Section 2.  Any regulation is abrogated insofar as it is
3inconsistent with this act.

4Section 3.  This act shall take effect in 60 days.