1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An 
2act relating to tax reform and State taxation by codifying 
3and enumerating certain subjects of taxation and imposing 
4taxes thereon; providing procedures for the payment, 
5collection, administration and enforcement thereof; providing 
6for tax credits in certain cases; conferring powers and 
7imposing duties upon the Department of Revenue, certain 
8employers, fiduciaries, individuals, persons, corporations 
9and other entities; prescribing crimes, offenses and 
10penalties," in sales and use tax, providing for taxable 
11portion of purchase price.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. The act of March 4, 1971 (P.L.6, No.2), known as 
15the Tax Reform Code of 1971, is amended by adding a section to 
16read:

17Section 203.1. Taxable Portion of Purchase Price.--The
18amount of tax imposed under section 202 shall be computed as
19specified under section 203, provided that the amount included
20in the taxable portion of the purchase price may not include a
21coupon or discount, regardless of whether the coupon or discount
22is separately stated or identified on the invoice or cash
23register tape.

1Section 2. All regulations and parts of regulations are
2abrogated insofar as they are inconsistent with this act.

3Section 3. This act shall take effect in 60 days.