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PRIOR PRINTER'S NO. 1195
PRINTER'S NO. 1535
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1138
Session of
2023
INTRODUCED BY WAXMAN, SAMUELSON, SCHLOSSBERG, BRENNAN, HILL-
EVANS, GALLAGHER, SANCHEZ, MADDEN, VENKAT, PIELLI, MALAGARI,
WARREN, PARKER, CERRATO, KRAJEWSKI, PISCIOTTANO, BOROWSKI,
CEPHAS, KENYATTA, T. DAVIS, HANBIDGE, DELLOSO, CEPEDA-
FREYTIZ, HARKINS, BRIGGS AND GUZMAN, MAY 10, 2023
AS RE-REPORTED FROM COMMITTEE ON APPROPRIATIONS, HOUSE OF
REPRESENTATIVES, AS AMENDED, JUNE 12, 2023
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
definitions and for imposition of tax; and, in gross receipts
tax, further providing for imposition of tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 201(k)(19), (m)(1), (o)(18) and (rr),
202(e.1) and (g) and 1101(a), (a.1), (c.1), (j) and (k) of the
act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code
of 1971, are 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
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