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PRINTER'S NO. 1885
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1263
Session of
2020
INTRODUCED BY SCAVELLO, BROWNE, COLLETT, MENSCH, YUDICHAK,
DINNIMAN, BREWSTER AND PITTMAN, AUGUST 18, 2020
REFERRED TO FINANCE, AUGUST 18, 2020
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
imposition of tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 202(a) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, amended
June 28, 2019 (P.L.50, No.13), is amended and the section is
amended by adding a subsection to read:
Section 202. Imposition of Tax.--(a) There is hereby
imposed upon each separate sale at retail of tangible personal
property or services, as defined herein, within this
Commonwealth a tax of six and one half per cent of the purchase
price, which tax shall, except as otherwise provided, be
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