PRINTER'S NO. 390
No. 377 Session of 2003
INTRODUCED BY WAUGH, MOWERY, ERICKSON, M. WHITE, TARTAGLIONE,
WOZNIAK AND RHOADES, MARCH 3, 2003
REFERRED TO FINANCE, MARCH 3, 2003
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," further defining "vendor"; and further providing
11 for collection of tax for purposes of the sales and use tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 201(p) of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended
16 September 9, 1971 (P.L.437, No.105), is amended to read:
17 Section 201. Definitions.--The following words, terms and
18 phrases when used in this Article II shall have the meaning
19 ascribed to them in this section, except where the context
20 clearly indicates a different meaning:
21 * * *
22 (p) "Vendor." Any person maintaining a place of business in
1 this Commonwealth, selling or leasing tangible personal
2 property, or rendering services, the sale or use of which is
3 subject to the tax imposed by this article but not including any
4 employe who in the ordinary scope of employment renders services
5 to his employer in exchange for wages and salaries. The term
6 also includes any person maintaining a place of business outside
7 of this Commonwealth if that person:
8 (1) permanently or temporarily maintains, occupies or uses
9 any office, sales or sample room or distribution, storage,
10 warehouse or other place for the sale of tangible personal
11 property or a taxable service directly or indirectly through an
12 agent or subsidiary;
13 (2) has an agent, canvasser, representative, salesman or
14 solicitor operating in this Commonwealth for the purpose of
15 delivering, selling or taking orders for tangible personal
16 property or a taxable service; or
17 (3) enters this Commonwealth on a regular basis to provide
18 service or repair for tangible personal property.
19 * * *
20 Section 2. Section 237(b)(1) of the act, amended May 24,
21 2000 (P.L.106, No.23), is amended to read:
22 Section 237. Collection of Tax.--* * *
23 (b) Collection by [Persons Maintaining a Place of Business
24 in the Commonwealth] Vendors. (1) Every [person maintaining a
25 place of business in this Commonwealth and] vendor selling or
26 leasing tangible personal property or services, the sale or use
27 of which is subject to tax shall collect the tax from the
28 purchaser or lessee at the time of making the sale or lease, and
29 shall remit the tax to the department, unless such collection
30 and remittance is otherwise provided for in this article.
20030S0377B0390 - 2 -
1 * * *
2 Section 3. This act shall take effect in 60 days.
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