PRINTER'S NO. 448
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
463
Session of
2023
INTRODUCED BY BROOKS, DUSH AND BARTOLOTTA, MARCH 14, 2023
REFERRED TO FINANCE, MARCH 14, 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
crimes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 268(b) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
by adding a paragraph to read:
Section 268. Crimes.--* * *
(b) Other Crimes. * * *
(4) Nothing under this subsection shall prohibit an
advertisement which includes the amount of the tax imposed under
this article in the advertised price if the advertisement
conspicuously states that the advertised price includes the
amount of the tax imposed under this article.
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Section 2. This act shall take effect in 60 days.
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