PRIOR PRINTER'S NO. 183 PRINTER'S NO. 1881
No. 187 Session of 1999
INTRODUCED BY HART, BRIGHTBILL, WOZNIAK, CORMAN, COSTA, MUSTO,
THOMPSON, BELL, ARMSTRONG, TOMLINSON, ROBBINS, WHITE, O'PAKE
AND MELLOW, JANUARY 21, 1999
SENATOR HART, FINANCE, AS AMENDED, APRIL 12, 2000
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," providing for a sales and use tax for motor
11 vehicle registered dealers.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 227 of the act of March 4, 1971 (P.L.6, <--
15 No.2), known as the Tax Reform Code of 1971, is amended to read:
16 SECTION 1. SECTION 201 OF THE ACT OF MARCH 4, 1971 (P.L.6, <--
17 NO.2), KNOWN AS THE TAX REFORM CODE OF 1971, IS AMENDED BY
18 ADDING A CLAUSE TO READ:
19 SECTION 201. DEFINITIONS.--THE FOLLOWING WORDS, TERMS AND
20 PHRASES WHEN USED IN THIS ARTICLE II SHALL HAVE THE MEANING
21 ASCRIBED TO THEM IN THIS SECTION, EXCEPT WHERE THE CONTEXT
22 CLEARLY INDICATES A DIFFERENT MEANING:
1 * * *
2 (UU) "REGISTERED DEALER." A VEHICLE DEALER LICENSED TO DO
3 BUSINESS WITHIN THIS COMMONWEALTH BY THE DEPARTMENT OF STATE
4 UNDER SECTION 5 OF THE ACT OF DECEMBER 22, 1983 (P.L.306,
5 NO.84), KNOWN AS THE "BOARD OF VEHICLES ACT," AND REGISTERED
6 WITH THE DEPARTMENT OF TRANSPORTATION UNDER 75 PA.C.S. § 1335
7 (RELATING TO REGISTRATION PLATES FOR MANUFACTURERS AND DEALERS).
8 SECTION 2. SECTION 227 OF THE ACT IS AMENDED TO READ:
9 Section 227. Discount.--(a) If a return is filed by a
10 licensee and the tax shown to be due thereon less any discount
11 is paid all within the time prescribed, the licensee shall be
12 entitled to credit and apply against the tax payable by him a
13 discount of one per cent of the amount of the tax collected by
14 him on and after the effective date of this article, as
15 compensation for the expense of collecting and remitting the
16 same and as a consideration of the prompt payment thereof.
17 (b) If a purchaser of a motor vehicle permits a registered <--
18 dealer to remit the tax on behalf of the purchaser and a return
19 is filed by the registered dealer
20 (B) IF AN APPLICATION FOR A CERTIFICATE OF TITLE IS <--
21 SUBMITTED TO THE DEPARTMENT OF TRANSPORTATION BY A REGISTERED
22 DEALER UNDER 75 PA.C.S. § 1103.1(D) (RELATING TO APPLICATION FOR
23 CERTIFICATE OF TITLE) and the tax shown to be due, less any <--
24 discount, is paid all AND MAILED OR DELIVERED TO THE DEPARTMENT <--
25 OF TRANSPORTATION within the time prescribed, the registered
26 dealer shall be entitled to credit and apply against the tax <--
27 paid by the registered dealer a discount of one per cent of the <--
28 amount of the tax collected by the registered dealer, as
29 compensation for the expense of collecting and remitting the
30 same TAX and as a consideration of FOR the prompt payment <--
19990S0187B1881 - 2 -
1 thereof OF THE TAX. <--
2 (C) THE DEPARTMENT OF TRANSPORTATION SHALL, WITH THE
3 APPROVAL OF THE DEPARTMENT, PRESCRIBE THE FORMS AND PROCEDURES
4 NECESSARY TO IMPLEMENT THE PROVISIONS OF SUBSECTION (B).
5 (D) REGISTERED DEALERS WHO REMIT THE TAX ON BEHALF OF THE
6 PURCHASER OF A VEHICLE SHALL BE SUBJECT TO THE TRUST FUND
7 PROVISIONS OF SECTION 225.
8 Section 2 3. This act shall take effect in 60 days. <--
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