PRINTER'S NO. 466
No. 443 Session of 2001
INTRODUCED BY WAUGH, COSTA, MOWERY AND SCHWARTZ, FEBRUARY 15, 2001
REFERRED TO FINANCE, FEBRUARY 15, 2001
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. 20010S0443B0466 - 2 -
1 * * * 2 Section 3. This act shall take effect in 60 days. L28L72JS/20010S0443B0466 - 3 -