PENNSYLVANIA, April 21 - PRINTER'S NO. 650

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

591

Session of

2021

INTRODUCED BY SCAVELLO, BROWNE, MENSCH, COLLETT, PITTMAN,

BREWSTER AND YUDICHAK, APRIL 21, 2021

REFERRED TO FINANCE, APRIL 21, 2021

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, 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

collected by the vendor or any other person required by this

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