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Section 3. Sales and use surtax.
A surtax of 1% shall be imposed on the purchase price of
property and services subject to taxation under Article II of
the Tax Reform Code. The surtax shall be in addition to the tax
imposed under Article II of the Tax Reform Code.
Section 4. Computation of sales and use tax and sales and use
surtax.
(a) Schedule establishment.--Within 30 days of the effective
date of this section, the department shall establish a schedule
for the computation of the State sales and use tax under Article
II of the Tax Reform Code and the sales and use surtax as
established under this act.
(b) Schedule publication.--Immediately after the
establishment of the schedule under subsection (a), the
department shall transmit to the Legislative Reference Bureau
for publication in the Pennsylvania Bulletin the schedule
providing for the computation of the sales and use tax and the
State sales and use surtax.
Section 5. Higher Education Fund.
(a) Fund established.--The Higher Education Fund is
established in the State Treasury. Interest income derived from
investment of the money in the fund shall be credited by the
Treasury Department to the fund.
(b) Revenues.--Revenues deposited in the fund may only be
used for the member institutions of the State System of Higher
Education, community colleges, State-related institutions,
Thaddeus Stevens College of Technology, programs established to
provide grants or loans to Pennsylvania residents attending
institutions of higher education in this Commonwealth and
agencies promoting higher education in this Commonwealth.
20210HB0812PN0795 - 2 -
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