Regular Session 2015-2016 Senate Bill 0013 P.N. 1207

PRINTER'S NO. 1207

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

Session of

2015

INTRODUCED BY COSTA, HUGHES, WILLIAMS, BLAKE, BOSCOLA, BREWSTER,

FARNESE, FONTANA, HAYWOOD, KITCHEN, LEACH, TARTAGLIONE,

WILEY, WOZNIAK AND YUDICHAK, AUGUST 19, 2015

REFERRED TO FINANCE, AUGUST 19, 2015

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, repealing provisions relating to

computation of tax, providing for tax table, and further

providing for alternate imposition of tax and credits and for

hotel occupancy tax imposition; in personal income tax,

further providing for imposition of tax; in cigarette tax,

further providing for incidence and rate of tax and for floor

tax; providing for tobacco products tax and for school

district property tax and rent rebates; and establishing the

School District Property Tax and Rent Rebate Fund.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 202 of the act of March 4, 1971 (P.L.6,

No.2), known as the Tax Reform Code of 1971, amended September

9, 1971 (P.L.437, No.105), October 4, 1978 (P.L.987, No.201),

April 23, 1998 (P.L.239, No.45), May 24, 2000 (P.L.106, No.23)

and June 29, 2002 (P.L.559, No.89), is amended 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 six-tenths per cent of the

purchase price, which tax shall be collected by the vendor from

the purchaser, and shall be paid over to the Commonwealth as

herein provided.

(b) There is hereby imposed upon the use, on and after the

effective date of this article, within this Commonwealth of

tangible personal property purchased at retail on or after the

effective date of this article, and on those services described

herein purchased at retail on and after the effective date of

this article, a tax of six and six-tenths per cent of the

purchase price, which tax shall be paid to the Commonwealth by

the person who makes such use as herein provided, except that

such tax shall not be paid to the Commonwealth by such person

where he has paid the tax imposed by subsection (a) of this

section or has paid the tax imposed by this subsection (b) to

the vendor with respect to such use. [The tax at the rate of six

per cent imposed by this subsection shall not be deemed

applicable where the tax has been incurred under the provisions

of the "Tax Act of 1963 for Education."]

the tax with respect to telecommunications service within the

meaning of clause (m) of section 201 of this article shall,

except for telegrams paid for in cash at telegraph offices, be

computed at the rate of six and six-tenths per cent upon the

total amount charged to customers for such services,

irrespective of whether such charge is based upon a flat rate or

upon a message unit charge, but in no event shall charges for

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telephone calls paid for by inserting money into a telephone

accepting direct deposits of money to operate be subject to this

tax. A telecommunications service provider shall have no

responsibility or liability to the Commonwealth for billing,

collecting or remitting taxes that apply to services, products

or other commerce sold over telecommunications lines by third-

party vendors. To prevent actual multistate taxation of

interstate telecommunications service, any taxpayer, upon proof

that the taxpayer has paid a similar tax to another state on the

same interstate telecommunications service, shall be allowed a

credit against the tax imposed by this section on the same

interstate telecommunications service to the extent of the

amount of such tax properly due and paid to such other state.

(d) Notwithstanding any other provisions of this article,

the sale or use of food and beverages dispensed by means of coin

operated vending machines shall be taxed at the rate of six and

six-tenths per cent of the receipts collected from any such

machine which dispenses food and beverages heretofore taxable.

(e) (1) Notwithstanding any provisions of this article, the

sale or use of prepaid telecommunications evidenced by the

transfer of tangible personal property shall be subject to the

tax imposed by subsections (a) and (b).

(2) The sale or use of prepaid telecommunications not

evidenced by the transfer of tangible personal property shall be

subject to the tax imposed by subsections (a) and (b) and shall

be deemed to occur at the purchaser's billing address.

(3) Notwithstanding clause (2), the sale or use of prepaid

telecommunications service not evidenced by the transfer of

tangible personal property shall be taxed at the rate of six and

six-tenths per cent of the receipts collected on each sale if

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the service provider elects to collect the tax imposed by this

article on receipts of each sale. The service provider shall

notify the department of its election and shall collect the tax

on receipts of each sale until the service provider notifies the

department otherwise.

(e.1) (1) Notwithstanding any other provision of this

article, the sale or use of prepaid mobile telecommunications

service evidenced by the transfer of tangible personal property

shall be subject to the tax imposed by subsections (a) and (b).

(2) The sale or use of prepaid mobile telecommunications

service not evidenced by the transfer of tangible personal

property shall be subject to the tax imposed by subsections (a)

and (b) and shall be deemed to occur at the purchaser's billing

address or the location associated with the mobile telephone

number or the point of sale, whichever is applicable.

(3) Notwithstanding clause (2), the sale or use of prepaid

mobile telecommunications service not evidenced by the transfer

of tangible personal property shall be taxed at the rate of six

and six-tenths per cent of the receipts collected on each sale

if the service provider elects to collect the tax imposed by

this article on receipts of each sale. The service provider

shall notify the department of its election and shall collect

the tax on receipts of each sale until the service provider

notifies the department otherwise.

(f) Notwithstanding any other provision of this article, tax

with respect to sales of prebuilt housing shall be imposed on

the prebuilt housing builder at the time of the prebuilt housing

sale within this Commonwealth and shall be paid and reported by

the prebuilt housing builder to the department in the time and

manner provided in this article: Provided, however, That a

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manufacturer of prebuilt housing may, at its option, precollect

the tax from the prebuilt housing builder at the time of sale to

the prebuilt housing builder. In any case where prebuilt housing

is purchased and the tax is not paid by the prebuilt housing

builder or precollected by the manufacturer, the prebuilt

housing purchaser shall remit tax directly to the department if

the prebuilt housing is used in this Commonwealth without regard

to whether the prebuilt housing becomes a real estate structure.

(g) Notwithstanding any other provisions of this article and

in accordance with the Mobile Telecommunications Sourcing Act (4

U.S.C. § 116), the sale or use of mobile telecommunications

services which are deemed to be provided to a customer by a home

service provider under section 117(a) and (b) of the Mobile

Telecommunications Sourcing Act shall be subject to the tax of

six and six-tenths per cent of the purchase price, which tax

shall be collected by the home service provider from the

customer, and shall be paid over to the Commonwealth as herein

provided if the customer's place of primary use is located

within this Commonwealth, regardless of where the mobile

telecommunications services originate, terminate or pass

through. For purposes of this subsection, words and phrases used

in this subsection shall have the same meanings given to them in

the Mobile Telecommunications Sourcing Act.

Section 2. Section 203 of the act is repealed:

[Section 203. Computation of Tax.--The amount of tax imposed

by section 202 of this article shall be computed as follows:

(a) If the purchase price is ten cents (10¢) or less, no tax

shall be collected.

(b) If the purchase price is eleven cents (11¢) or more but

less than eighteen cents (18¢), one cent (1¢) shall be

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collected.

but less than thirty-five cents (35¢), two cents (2¢) shall be

collected.

(d) If the purchase price is thirty-five cents (35¢) or more

but less than fifty-one cents (51¢), three cents (3¢) shall be

collected.

(e) If the purchase price is fifty-one cents (51¢) or more

but less than sixty-eight cents (68¢), four cents (4¢) shall be

collected.

(f) If the purchase price is sixty-eight cents (68¢) or more

but less than eighty-five cents (85¢), five cents (5¢) shall be

collected.

(g) If the purchase price is eighty-five cents (85¢) or more

but less than one dollar and one cent ($1.01), six cents (6¢)

shall be collected.

(h) If the purchase price is more than one dollar ($1.00),

six per centum of each dollar of purchase price plus the above

bracket charges upon any fractional part of a dollar in excess

of even dollars shall be collected.]

Section 3. The act is amended by adding a section to read:

Section 203.1. Tax Table.--Within thirty days of the

effective date of this section, the department shall prepare and

publish as a notice in the Pennsylvania Bulletin a table setting

forth the amount of tax imposed under section 202 for purchase

prices that result in a tax containing a fraction of less than

one cent (1¢).

Section 4. Section 205 of the act, amended June 9, 1978

(P.L.463, No.62) and July 12, 2006 (P.L.1137, No.116), is

amended to read:

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Section 205. Alternate Imposition of Tax; Credits.--(a) If

any person actively and principally engaged in the business of

selling new or used motor vehicles, trailers or semi-trailers,

and registered with the department in the "dealer's class,"

acquires a motor vehicle, trailer or semi-trailer for the

purpose of resale, and prior to such resale, uses the motor

vehicle, trailer or semi-trailer for a taxable use under this

act, the person may pay a tax equal to six and six-tenths per

cent of the fair rental value of the motor vehicle, trailer or

semi-trailer during such use. This section shall not apply to

the use of a vehicle as a wrecker, parts truck, delivery truck

or courtesy car.

(b) A commercial aircraft operator who acquires an aircraft

for the purpose of resale, or lease, or is entitled to claim

another valid exemption at the time of purchase, and subsequent

to such purchase, periodically uses the same aircraft for a

taxable use under this act, may elect to pay a tax equal to six

and six-tenths per cent of the fair rental value of the aircraft

during such use.

Section 5. Section 210 of the act is amended to read:

Section 210. Imposition of Tax.--There is hereby imposed an

excise tax of six and six-tenths per cent of the rent upon every

occupancy of a room or rooms in a hotel in this Commonwealth,

which tax shall be collected by the operator from the occupant

and paid over to the Commonwealth as herein provided.

Section 6. Section 302 of the act, amended December 23, 2003

(P.L.250, No.46), is amended to read:

Section 302. Imposition of Tax.--(a) Every resident

individual, estate or trust shall be subject to, and shall pay

for the privilege of receiving each of the classes of income

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hereinafter enumerated in section 303, a tax upon each dollar of

income received by that resident during that resident's taxable

year at the rate [of three and seven hundredths per cent]

prescribed under subsection (c).

(b) Every nonresident individual, estate or trust shall be

subject to, and shall pay for the privilege of receiving each of

the classes of income hereinafter enumerated in section 303 from

sources within this Commonwealth, a tax upon each dollar of

income received by that nonresident during that nonresident's

taxable year at the rate [of three and seven hundredths per

cent] prescribed under subsection (c).

be as follows:

(1) Three and seven hundredths per cent for taxable

years commencing with or within calendar year 2004 through

the first half of the taxable year commencing with or within

calendar year 2015.

(2) Three and eight hundred forty-five thousandths per

cent for the second half of the taxable year commencing with

or within calendar year 2015 and each taxable year

thereafter.

Section 7. Sections 1206 and 1206.1 of the act, amended

October 9, 2009 (P.L.451, No.48), are amended to read:

Section 1206. Incidence and Rate of Tax.--An excise tax is

hereby imposed and assessed upon the sale or possession of

cigarettes within this Commonwealth at the rate of [eight]

thirteen cents per cigarette.

Section 1206.1. Floor Tax.--(a) The following apply:

(1) A person who possesses cigarettes on which the tax

imposed by section 1206 has been paid as of [the effective date

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of this section] (in preparing this act for printing in the Laws

of Pennsylvania, the Legislative Reference Bureau shall insert

here, in lieu of this statement, the date which is the date of

enactment of this amendatory act) shall pay an additional tax at

a rate of [one and twenty-five hundredths] five cents per

cigarette. The tax shall be paid and reported on a form

prescribed by the department [within ninety days of the

effective date of this section.] by (in preparing this act for

printing in the Laws of Pennsylvania, the Legislative Reference

Bureau shall insert here, in lieu of this statement, the date

which is 90 days after the date of enactment of this amendatory

act).

(2) On or after the effective date of this paragraph, a

person that possesses little cigars in a package which is

similar to a package of cigarettes other than little cigars and

which contains twenty to twenty-five little cigars shall pay a

tax at the rate of eight cents per little cigar. The tax shall

be paid and reported on a form prescribed by the department

within ninety days of the effective date of this paragraph.

(3) After January 3, 2010, a retailer that possesses little

cigars on which the tax imposed by this article has not been

paid shall pay a tax at the rate of eight cents per little

cigar. The tax shall be paid and reported on a form prescribed

by the department within ninety days of the effective date of

this paragraph.

(b) If a cigarette dealer fails to file the report required

by subsection (a) or fails to pay the tax imposed by subsection

(a), the department may, in addition to the interest and

penalties provided in section 1278, do any of the following:

(1) Impose an administrative penalty equal to the amount of

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tax evaded or not paid. The penalty shall be added to the tax

evaded or not paid and assessed and collected at the same time

and in the same manner as the tax.

(2) Suspend or revoke a cigarette dealer's license.

a person who wilfully omits, neglects or refuses to comply with

a duty imposed under subsection (a) commits a misdemeanor and

shall, upon conviction, be sentenced to pay a fine of not less

than two thousand five hundred dollars ($2,500) nor more than

five thousand dollars ($5,000), to serve a term of imprisonment

not to exceed thirty days or both.

Section 8. The act is amended by adding articles to read:

ARTICLE XII-A

TOBACCO PRODUCTS TAX

Section 1201-A. Definitions.

The following words and phrases when used in this article

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

"Cigar." Any roll of tobacco wrapped in tobacco.

"Cigarette." As defined in section 1201.

"Consumer." An individual who purchases tobacco products for

personal use and not for resale.

"Contraband." Any tobacco product for which the tax imposed

by this article has not been paid.

"Dealer." A wholesaler or retailer. Nothing in this article

shall preclude any person from being a wholesaler or retailer,

provided the person meets the requirements for a license in each

category of dealer.

"Department." The Department of Revenue of the Commonwealth.

"Electronic cigarettes." As follows:

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(1) An electronic oral device, such as one composed of a

heating element and battery or electronic circuit, or both,

which provides a vapor of nicotine or any other substance and

the use or inhalation of which simulates smoking.

(2) The term includes:

(i) A device as described in paragraph (1),

notwithstanding whether the device is manufactured,

distributed, marketed or sold as an e-cigarette, e-cigar

and e-pipe or under any other product, name or

description.

(ii) A liquid or substance placed in an electronic

cigarette.

"Manufacturer." A person that produces tobacco products.

"Person." An individual, unincorporated association,

company, corporation, joint stock company, group, agency,

syndicate, trust or trustee, receiver, fiduciary, partnership,

conservator, any political subdivision of the Commonwealth or

any other state. If used in any of the provisions of this

article prescribing or imposing penalties, the term "person" as

applied to a partnership, unincorporated association or other

joint venture, shall mean the partners or members of the

partnership, unincorporated association or other joint venture,

and as applied to a corporation, shall mean each officer and

director of the corporation.

"Purchase price." The total value of anything paid or

delivered, or promised to be paid or delivered, money or

otherwise, in complete performance of a sale or purchase,

without any deduction on account of the cost or value of the

property sold, cost or value of transportation, cost or value of

labor or service, interest or discount paid or allowed after the

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sale is consummated, any other taxes imposed by the Commonwealth

or any other expense.

"Retailer." A person that purchases or receives tobacco

products from any source for the purpose of sale to a consumer,

or who owns, leases or otherwise operates one or more vending

machines for the purpose of sale of tobacco products to the

ultimate consumer. The term includes a vending machine operator

or a person that buys, sells, transfers or deals in tobacco

products and is not licensed as a tobacco products wholesaler

under this article.

"Roll-your-own tobacco." Any tobacco which, because of the

tobacco's appearance, type, packaging or labeling, is suitable

for use and is likely to be offered to, or purchased by,

consumers as tobacco for making cigarettes.

"Sale." Any transfer of ownership, custody or possession of

tobacco products for consideration; any exchange, barter or

gift; or any offer to sell or transfer the ownership, custody or

possession of tobacco products for consideration.

"Taxpayer." Any person subject to tax under this article.

"Tobacco products." Cigars, cigarillos, cheroots, stogies,

periques, granulated, plug cut, crimp cut, ready rubbed and

other smoking tobacco, roll-your-own tobacco, snuff, dry snuff,

snuff flour, cavendish, plug and twist tobacco, fine-cut and

other chewing tobaccos, shorts, refuse scraps, clippings,

cuttings and sweepings of tobacco and other kinds and forms of

tobacco, prepared in such manner as to be suitable for chewing

or ingesting or for smoking in a pipe or otherwise, or both for

chewing and smoking, including e-cigarettes. The term does not

include any item subject to the tax under section 1202.

"Unclassified importer." A person in this Commonwealth that

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acquires a tobacco product from any source on which the tax

imposed by this article was not paid and that is not a person

otherwise required to be licensed under the provisions of this

article. The term includes, but is not limited to, consumers who

purchase tobacco products using the Internet or mail order

catalogs for personal possession or use in this Commonwealth.

"Vending machine operator." A person who places or services

one or more tobacco product vending machines whether owned,

leased or otherwise operated by the person at locations from

which tobacco products are sold to the consumer. The owner or

tenant of the premises upon which a vending machine is placed

shall not be considered a vending machine operator if the

owner's or tenant's sole remuneration therefrom is a flat rental

fee or commission based upon the number or value of tobacco

products sold from the machine, unless the owner or tenant

actually owns the vending machine or leases the vending machine

under an agreement whereby any profits from the sale of the

tobacco products directly inure to the owner's or tenant's

benefit.

"Wholesaler." A person engaged in the business of selling

tobacco products that receives, stores, sells, exchanges or

distributes tobacco products to retailers or other wholesalers

in this Commonwealth or retailers who purchase from a

manufacturer or from another wholesaler who has not paid the tax

imposed by this article.

Section 1202-A. Incidence and rate of tax.

(a) Imposition.--A tobacco products tax is hereby imposed on

the dealer, manufacturer or any person at the time the tobacco

product is first sold to a retailer in this Commonwealth at the

rate of 40% on the purchase price charged to the retailer for

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the purchase of any tobacco product. The tax shall be collected

from the retailer by whomever sells the tobacco product to the

retailer and remitted to the department. Any person required to

collect this tax shall separately state the amount of tax on an

invoice or other sales document.

(b) Retailer.--If the tax is not collected by the seller

from the retailer, the tax is imposed on the retailer at the

time of purchase at the same rate as in subsection (a) based on

the retailer's purchase price of the tobacco products. The

retailer shall remit the tax to the department.

unclassified importer at the time of purchase at the same rate

as in subsection (a) based on the unclassified importer's

purchase price of the tobacco products. The unclassified

importer shall remit the tax to the department.

(d) Exceptions.--The tax shall not be imposed on any tobacco

products that:

(1) are exported for sale outside this Commonwealth; or

(2) are not subject to taxation by the Commonwealth

pursuant to any laws of the United States.

Section 1203-A. Floor tax.

(a) Payment.--Any retailer that, as of the effective date of

this article, possesses tobacco products subject to the tax

imposed by section 1202-A, shall pay the tax on the tobacco

products in accordance with the rates specified in section 1202-

A. The tax shall be paid and reported on a form prescribed by

the department within 90 days of the effective date of this

section.

(b) Administrative penalty; license.--If a retailer fails to

file the report required by subsection (a) or fails to pay the

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tax imposed by subsection (a), the department may, in addition

to the interest and penalties provided in section 1215-A, do any

of the following:

(1) Impose an administrative penalty equal to the amount

of tax evaded or not paid. The penalty shall be added to the

tax evaded or not paid and assessed and collected at the same

time and in the same manner as the tax.

(2) Suspend, revoke or refuse to issue the retailer's

license.

under subsection (b), a person that willfully omits, neglects or

refuses to comply with a duty imposed under subsection (a)

commits a misdemeanor and shall, if convicted, be sentenced to

pay a fine of not less than $2,500 nor more than $5,000, to

serve a term of imprisonment not to exceed 30 days, or both.

Section 1204-A. Remittance of tax to department.

Wholesalers, retailers, unclassified importers and

manufacturers shall file monthly reports on a form prescribed by

the department by the 20th day of the month following the sale

or purchase of tobacco products from any other source on which

the tax levied by this article has not been paid. The tax is due

at the time the report is due. The department may required the

filing of reports and payment of tax on a less frequent basis at

its discretion.

Section 1205-A. (Reserved).

Section 1206-A. Procedures for claiming refund.

A claim for a refund of tax imposed by this article under

section 3003.1 and Article XXVII shall be in the form and

contain the information prescribed by the department by

regulation.

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Section 1207-A. Sales or possession of tobacco product when tax

not paid.

(a) Sales or possession.--Any person who sells or possesses

any tobacco product for which the proper tax has not been paid

commits a summary offense and shall, upon conviction, be

sentenced to pay costs of prosecution and a fine of not less

than $100 not more than $1,000 or to imprisonment for not more

than 60 days, or both, at the discretion of the court. Any

tobacco products purchased from a wholesaler properly licensed

under this article shall be presumed to have the proper taxes

paid.

(b) Tax evasion.--Any person that shall falsely or

fraudulently, maliciously, intentionally or willfully with

intent to evade the payment of the tax imposed by this article

sells or possesses any tobacco product for which the proper tax

has not been paid commits a felony and shall, upon conviction,

be sentenced to pay costs of prosecution and a fine of not more

than $15,000 or to imprisonment for not more than five years, or

both, at the discretion of the court.

Section 1208-A. Assessment.

The department is authorized to make the inquiries,

determinations and assessments of the tax, including interest,

additions and penalties, imposed by this article.

Section 1209-A. (Reserved).

Section 1210-A. (Reserved).

Section 1211-A. Failure to file return.

Where no return is filed, the amount of the tax due may be

assessed and collected at any time as to taxable transactions

not reported.

Section 1212-A. False or fraudulent return.

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Where the taxpayer willfully files a false or fraudulent

return with intent to evade the tax imposed by this article, the

amount of tax due may be assessed and collected at any time.

Section 1213-A. Extension of limitation period.

Notwithstanding any other provision of this article, where,

before the expiration of the period prescribed for the

assessment of a tax, a taxpayer has consented, in writing, that

the period be extended, the amount of tax due may be assessed at

any time within the extended period. The period so extended may

be extended further by subsequent consents, in writing, made

before the expiration of the extended period.

Section 1214-A. Failure to furnish information, returning false

information or failure to permit inspection.

(a) Penalty.--Any taxpayer who fails to keep or make any

record, return, report, inventory or statement, or keeps or

makes any false or fraudulent record, return, report, inventory

or statement required by this article commits a misdemeanor and

shall, upon conviction, be sentenced to pay costs of prosecution

and a fine of $500 and to imprisonment for not more than one

year, or both, at the discretion of the court.

(b) Examination.--The department is authorized to examine

the books and records, the stock of tobacco products and the

premises and equipment of any taxpayer in order to verify the

accuracy of the payment of the tax imposed by this article. The

person subject to an examination shall give to the department or

its duly authorized representative, the means, facilities and

opportunity for the examination. Willful refusal to cooperate

with or permit an examination to the satisfaction of the

department shall be sufficient grounds for the suspension or

revocation of a taxpayer's license. In addition, a person who

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willfully refuses to cooperate with or permit an examination to

the satisfaction of the department commits a misdemeanor and

shall, upon conviction, be sentenced to pay costs of prosecution

and a fine of $500 or to imprisonment for not more than one

year, or both, at the discretion of the court.

manufacturer shall keep and maintain for a period of four years

records in the form prescribed by the department. The records

shall be maintained at the location for which the license is

issued.

(d) Reports.--A dealer or manufacturer shall file reports at

times and in the form prescribed by the department.

(e) Records; manufacturer or wholesaler.--A manufacturer or

wholesaler located or doing business in this Commonwealth who

sells tobacco products to a wholesale license holder in this

Commonwealth shall keep records showing:

(1) The number and kind of tobacco products sold.

(2) The date the tobacco products were sold.

(3) The name and license number of the dealer the

tobacco products were sold to.

(4) The total weight of each of the tobacco products

sold to the license holder.

(5) The place where the tobacco products were shipped.

(6) The name of the common carrier.

(f) Manufacturer or wholesaler.--A manufacturer or

wholesaler shall file with the department, on or before the 20th

of each month, a report showing the information listed in

subsection (e) for the previous month.

Section 1215-A. Other violations; peace officers; fines.

Sections 1278, 1279, 1280 and 1291 are incorporated by

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reference into and shall apply to the tax imposed by this

article.

Section 1216-A. Sales reporting.

For purposes of reporting sales of roll-your-own tobacco

under the act of June 22, 2000 (P.L.394, No.54) , known as the

Tobacco Settlement Agreement Act, 0.09 ounces of tobacco shall

constitute one individual unit sold.

Section 1217-A. (Reserved).

Section 1218-A. (Reserved).

Section 1219-A. Records of shipments and receipts of tobacco

products required.

The department may, in its discretion, require reports from

any common or contract carrier who transports tobacco products

to any point or points within this Commonwealth, and from any

bonded warehouseman or bailee who has in the possession of the

warehouseman or bailee any tobacco products. The reports shall

contain the information concerning shipments of tobacco products

that the department determines to be necessary for the

administration of this article. All common and contract

carriers, bailees and warehousemen shall permit the examination

by the department or its authorized agents of any records

relating to the shipment or receipt of tobacco products.

Section 1220-A. Licensing of dealers and manufacturers.

(a) Prohibition.--No person, unless all sales of tobacco

products are exempt from Pennsylvania tobacco products tax,

shall sell, transfer or deliver any tobacco products in this

Commonwealth without first obtaining the proper license provided

for in this article.

(b) Application.--An applicant for a dealer's or

manufacturer's license shall complete and file an application

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with the department. The application shall be in the form and

contain information prescribed by the department and shall set

forth truthfully and accurately the information desired by the

department. If the application is approved, the department shall

license the dealer or manufacturer for a period of one year and

the license may be renewed annually thereafter.

Section 1221-A. Licensing of manufacturers.

Any manufacturer doing business within this Commonwealth

shall first obtain a license to sell tobacco products by

submitting an application to the department containing the

information requested by the department and designating a

process agent. If a manufacturer designates no process agent,

the manufacturer shall be deemed to have made the Secretary of

State its agent for the service of process in this Commonwealth.

Section 1222-A. Licensing of wholesalers.

(a) Requirements.--Applicants for a wholesale license or

renewal of that license shall meet the following requirements:

(1) The premises on which the applicant proposes to

conduct business are adequate to protect the revenue.

(2) The applicant is a person of reasonable financial

stability and reasonable business experience.

(3) The applicant, or any shareholder controlling more

than 10% of the stock if the applicant is a corporation or

any officer or director if the applicant is a corporation,

shall not have been convicted of any crime involving moral

turpitude.

(4) The applicant shall not have failed to disclose any

material information required by the department, including

information that the applicant has complied with this article

by providing a signed statement under penalty of perjury.

20150SB0013PN1207 - 20 -

(5) The applicant shall not have made any material false

statement in the application.

(6) The applicant shall not have violated any provision

of this article.

(7) The applicant shall have filed all required State

tax reports and paid any State taxes not subject to a timely

perfected administrative or judicial appeal or subject to a

duly authorized deferred payment plan.

(b) Multiple locations.--The wholesale license shall be

valid for one specific location only. Wholesalers with more than

one location shall obtain a license for each location.

Section 1223-A. Licensing of retailers.

Applicants for retail license or renewal of that license

shall meet the following requirements:

(1) The premises in which the applicant proposes to

conduct business are adequate to protect the revenues.

(2) The applicant shall not have failed to disclose any

material information required by the department.

(3) The applicant shall not have any material false

statement in the application.

(4) The applicant shall not have violated any provision

of this article.

(5) The applicant shall have filed all required State

tax reports and paid any State taxes not subject to a timely

perfected administrative or judicial appeal or subject to a

duly authorized deferred payment plan.

Section 1224-A. License for tobacco products vending machines.

Each tobacco products vending machine shall have a current

retail license which shall be conspicuously and visibly placed

on the machine. There shall be conspicuously and visibly placed

20150SB0013PN1207 - 21 -

on every tobacco products vending machine the name and address

of the owner and the name and address of the operator.

Section 1225-A. License fees and issuance and display of

license.

(a) At the time of making any application or license renewal

application:

(1) An applicant for a tobacco products manufacturers

license shall pay the department a license fee of $1,500.

(2) An applicant for a wholesale tobacco products

dealer's license shall pay to the department a license fee of

$1,500.

(3) An applicant for a retail tobacco products dealer's

license shall pay to the department a license fee of $25.

(4) An applicant for a vending machine tobacco products

dealer's license shall pay to the department a license fee of

$25.

(b) Proration.--Fees shall not be prorated.

and payment of the fees, the department shall issue the proper

license which must be conspicuously displayed at the location

for which it has been issued.

Section 1226-A. Electronic filing.

The department may at its discretion require that any or all

returns, reports or registrations that are required to be filed

under this article be filed electronically. Failure to

electronically file any return, report, registration or other

information the department may direct to be filed electronically

shall subject the taxpayer to a penalty of 5% of the tax due on

the return, up to a maximum of $1,000, but not less than $10.

This penalty shall be assessed at any time and collected in the

20150SB0013PN1207 - 22 -

manner provided in this article. This penalty shall be in

addition to any civil penalty imposed in this article for

failure to furnish information or file a return. The criminal

penalty for failure to file a return electronically shall be the

same as the criminal penalty for failure to furnish information

or file a return under this article.

Section 1227-A. Expiration of license.

(a) Expiration.--A license shall expire on the last day of

June next succeeding the date upon which it was issued unless

the department at an earlier date suspends, surrenders or

revokes the license.

(b) Violation.--After the expiration date of the license or

sooner if the license is suspended, surrendered or revoked, it

shall be illegal for any dealer to engage directly or indirectly

in the business heretofore conducted by the dealer for which the

license was issued. Any licensee who shall, after the expiration

date of the license, engage in the business theretofore

conducted by the licensee either by way of purchase, sale,

distribution or in any other manner directly or indirectly

engaged in the business of dealing with tobacco products for

profit shall be in violation of this article and be subject to

the penalties provided in this article.

Section 1228-A. Administration powers and duties.

(a) Department.--The administration of this article is

hereby vested in the department. The department shall adopt

rules and regulations for the enforcement of this article. The

department may impose fees as may be necessary to cover the

costs incurred in administering this section.

(b) Joint administration.--The department is authorized to

jointly administer this article with other provisions of this

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act, including joint reporting of information, forms, returns,

statements, documents or other information submitted to the

department.

Section 1229-A. Sales without license.

(a) Penalty.--Any person who shall, without being the holder

of a proper unexpired dealer's license, engage in purchasing,

selling, distributing or in any other manner directly or

indirectly engaging in the business of dealing with tobacco

products for profit commits a summary offense and shall, upon

conviction, be sentenced to pay costs of prosecution and a fine

of not less than $250 nor more than $1,000, or to imprisonment

for not more than 30 days, or both, at the discretion of the

court.

(b) Prima facie evidence.--Open display of tobacco products

in any manner shall be prima facie evidence that the person

displaying such tobacco products is directly or indirectly

engaging in the business of dealing with tobacco products for

profit.

Section 1230-A. Violations and penalties.

(a) Suspension.--The license of any person who violates this

article may be suspended after due notice and opportunity for a

hearing for a period of not less than five days or more than 30

days for a first violation and shall be revoked or suspended for

any subsequent violation.

(b) Fine.--In addition to the provisions of subsection (a),

upon adjudication of a first violation, the person shall be

fined not less than $2,500 nor more than $5,000. For subsequent

violations, the person shall, upon adjudication thereof, be

fined not less than $5,000 nor more than $15,000.

20150SB0013PN1207 - 24 -

(b), (c), or (d), or 1225-A(c), shall be subject to a civil

penalty not to exceed $300 per violation but shall not be

subject to subsections (a) and (b).

Section 1231-A. Property rights.

(a) Incorporation.--Subject to subsection (b), section 1285

is incorporated by reference into and shall apply to this

article.

(b) Alterations.--

(1) References in section 1285 to cigarettes shall apply

to tobacco products in this article.

(2) References in section 1285 to 2,000 or more

unstamped cigarettes shall apply to tobacco products worth at

least $500 in this article.

(3) References in section 1285 to more than 200

unstamped cigarettes shall apply to tobacco products worth at

least $50 in this article.

Section 1232-A. Sample of tobacco products.

(a) Samples.--The department shall, by regulation, govern

the receipt, distribution of and payment of tax on sample

tobacco products issued for free distribution.

(b) Construction.--Nothing in this article or the

regulations promulgated under this article shall prohibit the

bringing into this Commonwealth by a manufacturer samples of

tobacco products to be delivered and distributed only through

licensed dealers or the manufacturers or their sales

representatives. The tax shall be paid by the manufacturer

provided all such packs bear the legend "all applicable State

taxes have been paid." Under no circumstances shall any untaxed

tobacco products be sold within this Commonwealth.

Section 1233-A. Labeling and packaging.

20150SB0013PN1207 - 25 -

It shall be unlawful to knowingly possess, sell, give,

transfer or deliver to any person, any tobacco product where the

packaging of which has been modified or altered by a person

other than the original manufacturer. Modification or alteration

shall include the placement of a sticker, writing or mark to

cover information on the packages. For purposes of this section,

a tobacco product package shall not be construed to have been

modified or altered by a person other than the manufacturer if

the most recent modification or alteration was made by the

manufacturer or person authorized by the manufacturer and

approved by the department.

Section 1234-A. Information exchange.

The department is authorized to exchange information with any

other Federal, State or local enforcement agency for purposes of

enforcing this article.

ARTICLE XXIX-G

SCHOOL DISTRICT PROPERTY TAX AND RENT REBATES

Section 2901-G. Scope of article.

This article relates to school district property tax and rent

rebates.

Section 2902-G. Definitions.

The following words and phrases when used in this article

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

"Assessor." The chief assessor of a county, the equivalent

position in a home rule county or the equivalent position in a

city of the third class that performs its own assessments of

real property.

"Board." The Board of Finance and Revenue.

"City of the first class amount." The amount of the maximum

20150SB0013PN1207 - 26 -

rebate multiplied by the number of homestead exclusions awarded,

as determined by the assessor and certified by the department in

a city of the first class.

"Claim." A rebate or a rent rebate authorized under this

article.

"Claimant." A person who files a claim for a rebate or rent

rebate.

"Department." The Department of Revenue of the Commonwealth.

"Fund." The School District Property Tax and Rent Rebate

Fund established under section 2912-G.

"Homeowner." An owner of a homestead who is:

(1) an individual who is a natural person domiciled in

this Commonwealth;

(2) a grantor who has placed real property in a

revocable trust as long as the grantor is a natural person

domiciled in this Commonwealth; or

(3) a partner or shareholder of a family farm business,

as defined in section 1101-C and the partner or shareholder

is a natural person domiciled in this Commonwealth.

"Homestead." The owner-occupied, primary residence and the

parcel of land within this Commonwealth on which the residence

is located. The term includes other improvements located on the

parcel. If a portion of the structure is used for a

nonresidential purpose, the homestead is equal to that portion

of the property used as the primary residence of the owner-

occupant. The term shall have no effect concerning the issue of

whether the property constitutes a homestead or homestead

property under any other act.

"Household income." Income received by a claimant and each

other individual residing in the homestead during the calendar

20150SB0013PN1207 - 27 -

year for which a rebate is claimed.

"Income." As defined in Chapter 13 of the Taxpayer Relief

Act.

"Real property tax." The total real property tax imposed by

a school district on a homestead for the tax year. Real property

tax authorized by a city of the first class for a school

district of the first class shall constitute taxes imposed by a

school district for the purposes of this definition. The term

does not include payments made in lieu of taxes or any penalties

or interest paid in connection with the tax.

"Rebate." An amount equal to 100% of the real property tax

paid, up to $1,990, on the assessed value of a homestead to a

school district for the tax year.

"Rent rebate." An amount equal to 100% of the rent paid for

the tax year, except that no rebate paid pursuant to this

article shall exceed $500.

"Rental unit." A rented dwelling and as much of the land

surrounding the rental dwelling as is reasonably necessary for

the use of the dwelling as a renter-occupied primary residence

by a claimant. The term includes:

(1) Premises occupied by reason of a lease in a

cooperative housing corporation.

(2) Mobile homes which are assessed as realty for local

property tax purposes and the land, if rented by the

claimant, upon which the mobile home is situated and other

similar living accommodations.

(3) A part of a multidwelling or multipurpose building

and a part of the land upon which the building is built.

(4) Premises occupied by reason of the rental of a

dwelling located on land owned by a nonprofit incorporated

20150SB0013PN1207 - 28 -

association, of which the claimant is a member, if the

claimant is required to pay a pro rata share of the property

taxes levied against the association's land.

(5) Premises occupied by a claimant if the claimant is

required by law to pay a property tax by reason of the

claimant's rental, including a possessory interest, in the

dwelling, the land or both.

"Renter." An individual who is a natural person domiciled in

this Commonwealth who is the leaseholder of a rental unit and

applies for a rent rebate.

"Residence." A structure used as a place of habitation by

the owner of the structure.

"School district." A school district of the first class,

first class A, second class, third class or fourth class,

including any independent school district.

"Taxpayer Relief Act." The act of June 27, 2006 (1st

Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act.

"Tax year." A school district's 2015-2016 fiscal year and

each fiscal year thereafter during which real property tax is

due and payable.

Section 2903-G. Property tax rebate qualifications.

(a) Issuance.--A rebate shall be issued to a homeowner if:

(1) The homeowner, in complying with section 2906-G(d),

demonstrates qualification for a rebate to the satisfaction

of the department.

(2) All of the following apply:

(i) The homeowner occupied the homestead during the

tax year.

(ii) The homeowner has paid real property tax owed

on the homestead for the tax year.

20150SB0013PN1207 - 29 -

(iii) The homeowner is the owner of record.

(iv) The homeowner applies as required by section

2905-G.

(b) Multiple individuals on title.--If the title to a

homestead is held by more than one individual, a rebate shall be

issued in the name appearing on the school property tax record.

tax directly.

(d) Limitations.--

(1) A homeowner may not be eligible for more than one

rebate.

(2) A rebate may not exceed $1,990.

(3) A rebate may not be issued by the department to a

homeowner in a city of the first class.

Section 2904-G. Rent rebate.

(a) General rule.--Subject to subsections (c) and (d)(1), a

rent rebate shall be issued to a renter if the renter, in

complying with section 2906-G(e), demonstrates qualification for

a rent rebate to the satisfaction of the department.

(b) Schedule.--The amount of any rent rebate for rent due

and payable during calendar year 2015 and each calendar year

thereafter shall be determined in accordance with the following:

Household Income Amount of Rent Rebate Allowed

$0 - $50,000 $500

(1) No rent rebate under subsection (a) shall be allowed

if the renter obtains a rent rebate in lieu of property tax

relief under Chapter 13 of the Taxpayer Relief Act.

(2) No rent rebate under subsection (a) shall be allowed

if the renter is a child who is a dependent for purposes of

20150SB0013PN1207 - 30 -

section 151 of the Internal Revenue Code of 1986 (Public Law

99-514, 26 U.S.C. § 151).

(3) Only one resident of a homestead occupied by

multiple residents may apply for a rent rebate under

subsection (a). If two or more residents are able to meet the

qualification for a renter, the residents may determine who

the renter shall be and, in the absence of a determination,

the department shall determine to whom the rent rebate is to

be paid.

(4) No rent rebate under subsection (a) shall be allowed

if the renter is a tenant of an owner of real property which

is exempt from real property taxes.

(5) No rent rebate under subsection (a) shall be allowed

if the renter is eligible for or has received a property tax

rebate under this section.

(d) Apportionment and public assistance.--

(1) In determining the amount of a rent rebate for which

a renter is eligible the department shall apportion the rent

in accordance with the period or degree of leasehold or

eligibility of the renter if any of the following apply:

(i) A rental unit is owned or rented and occupied

for only a portion of a year or is owned or rented in

part by a person who does not meet the qualifications for

a renter, exclusive of any interest owned or leased by a

renter's spouse.

(ii) The renter is a widow or widower who remarries.

(iii) The renter is a formerly disabled person who

is no longer disabled.

(2) A renter who receives public assistance from the

Department of Human Services shall not be eligible for a rent

20150SB0013PN1207 - 31 -

rebate during those months within which the renter receives

public assistance.

(e) Government subsidy.--Rent does not include a subsidy

provided by or through a governmental agency.

Section 2905-G. Property tax rebate administration.

(a) Procedures.--The department shall establish

administrative and application procedures and deadlines

necessary to implement and administer this article. To

facilitate the timely implementation of this article, the

provisions of Part X of Article III and Article VII of the act

of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code,

shall not apply to this article. The department may enter into

contracts which are necessary to administer this article.

(b) List.--Each assessor shall submit to the department a

list, categorized by school district, of residential and farm

real property and owners of record as of July 1, 2015, within

its jurisdiction. The list shall include only homeowners of

record who have fully paid the real property tax owed on the

homeowner's homestead for the previous taxable year.

the effective date of this article shall be reviewed by the

department. The department shall return the list of potentially

eligible homeowners to the assessor.

(d) Verification.--Within 30 days after receipt of the list

of eligible homeowners, the assessor shall verify the list and

report to the department any corrections to the list.

(e) Finalization.--The department shall finalize the list

and notify each listed homeowner, by October 20, 2015, that the

homeowner may apply for a rebate. The department shall make the

initial determination of homeowner rebate eligibility from

20150SB0013PN1207 - 32 -

information submitted by the homeowner as required by this

article.

Section 2906-G. Claims.

(a) Duties of department.--The department shall:

(1) Make available forms for the filing of claims.

(2) Receive all applications.

(3) Determine the eligibility of homeowners or renters.

(4) Hear appeals.

(5) Disburse payments.

(b) Filing.--A claim shall be filed with the department on

or before June 30 of the year next succeeding the end of the

calendar year in which real property tax was due and payable.

until December 31 of a calendar year shall be accepted by the

department as long as funds are available to pay the benefits to

the late filing homeowner.

(d) Property tax rebate application forms.--The department

shall prescribe a form on which a homeowner may apply for a

rebate. In order to qualify for a rebate, the homeowner shall

complete the form and provide the department with:

(1) Proof the property has been occupied as the

homestead during the tax year.

(2) The tax receipt or other proof that the real

property taxes on the homestead have been paid.

(e) Rent rebate application forms.--The department shall

prescribe a form on which a renter may apply for a rent rebate.

In order to qualify for a rent rebate, the renter shall complete

the form and provide the department with:

(1) Reasonable proof of household income.

(2) The size and nature of the property claimed as a

20150SB0013PN1207 - 33 -

rental unit.

(3) The rent receipt or other proof that rent in

connection with the occupancy of the rental unit has been

paid.

(4) Other information required by the department.

(f) Regulations.--The department may prescribe necessary

rules and promulgate regulations to administer the provisions of

this article.

(g) Report to General Assembly.--The department shall

collect the following information and issue a report to the

chairman and minority chairman of the Appropriations Committee

of the Senate and the chairman and minority chairman of the

Appropriations Committee of the House of Representatives by

September 30, 2016, and by September 30 of each year thereafter:

(1) The total number of claims which will be paid in the

fiscal year in which the report is issued.

(2) The total amount of claims paid in the fiscal year

in which the report is issued.

Section 2907-G. Petitions for review.

(a) Right to file.--A claimant whose application is denied,

corrected or otherwise adversely affected by the department may

file with the department a petition for redetermination on forms

supplied by the department within 90 days after the date of

mailing written notice by the department of the action.

(b) Contents.--The petition shall set forth the grounds on

which the claimant alleges that the departmental action is

erroneous or unlawful, in whole or in part, and shall contain an

affidavit or affirmation that the facts contained in the

petition are true and correct.

20150SB0013PN1207 - 34 -

(1) An extension of time for filing the petition may be

allowed for cause but may not exceed 120 days.

(2) The department shall hold hearings as may be

necessary for the purpose of redetermination, and each

claimant who has duly filed a petition for redetermination

shall be notified by the department of the time when and the

place where the hearing on the homeowner's or renter's case

will be held.

(d) Time period for decision.--The department shall, within

six months after receiving a petition for redetermination,

dispose of the matters raised by the petition and shall mail

notice of the department's decision to the claimant.

Section 2908-G. Review by board.

(a) Right to review.--Within 90 days after the date of

official receipt by the claimant of notice mailed by the

department of the department's decision on a petition for

redetermination, the homeowner or renter who is adversely

affected by the decision may by petition request the board to

review the action.

(b) Effect of no decision from department.--The failure of

the department to officially notify the claimant of a decision

within the six-month period under section 2907-G shall act as a

denial of the petition. A petition for review may be filed with

the board within 120 days after written notice is officially

received by the claimant that the department has failed to

dispose of the petition within the six-month period.

for redetermination shall state the reasons upon which the

homeowner or renter relies or incorporate by reference the

petition for redetermination in which the reasons were stated.

20150SB0013PN1207 - 35 -

The petition shall be supported by an affidavit that the facts

set forth are correct and true.

(d) Time period for decision.--The board shall act in

disposition of petitions within six months after the petition

was received and, in the event of failure of the board to

dispose of a petition within six months, the action taken by the

department upon the petition for redetermination shall be deemed

sustained.

(e) Relief authorized by board.--The board may sustain the

action taken by the department on the petition for

redetermination or take other action as the board deems

necessary and consistent with provisions of this article.

(f) Form of notice.--Notice of the action of the board shall

be given by mail to the department and to the claimant.

Section 2909-G. Appeal.

A claimant aggrieved by a decision of the board may appeal

from the decision of the board in the manner provided by law for

appeals from decisions of the board in tax cases.

Section 2910-G. Penalties.

(a) Civil penalty.--If a claim is excessive and is filed

with fraudulent intent, the claim shall be disallowed in full,

and a penalty of 25% of the amount claimed shall be imposed. The

penalty and the amount of the disallowed claim, if the claim has

been paid, shall bear interest at the rate of 1.5% per month

from the date of the claim until the penalty is paid and the

amount of the disallowed claim is repaid.

(b) Criminal penalty.--A claimant who files a fraudulent

claim, and any person who assists in the preparation or filing

of a fraudulent claim, commits a misdemeanor of the third degree

and shall, upon conviction, be sentenced to pay a fine not

20150SB0013PN1207 - 36 -

exceeding $1,000, or to imprisonment not exceeding one year, or

both.

disallowed if the homeowner received title to the homestead

primarily for the purpose of receiving a rebate.

Section 2911-G. Erroneous rebates.

(a) Determination.--Whenever on audit of a claim the

department finds the claim to have been incorrectly determined,

it shall redetermine the correct amount of the claim and notify

the claimant of the reason for the redetermination and the

amount of the corrected claim.

(b) Recovery.--If a claim has been issued in error and the

claimant fails to refund the claim upon the department's

request, the claim shall be recoverable by the department in the

same manner as provided for under Chapter 13 of the Taxpayer

Relief Act.

Section 2912-G. Fund.

(a) Establishment.--There is established within the General

Fund a restricted fund to be known as the School District

Property Tax and Rent Rebate Fund. The money in the fund is

appropriated to the department to carry out the provisions of

this article.

(b) Payment.--Except as provided in subsection (c), claims

approved by the department under this article shall be paid from

the fund.

homeowner or renter against collectible liabilities owed to the

Commonwealth by the homeowner or renter for taxes imposed under

Article III.

(d) Funding.--The following shall be deposited into the fund

20150SB0013PN1207 - 37 -

established under subsection (a):

(1) An amount equal to 1% of the tax imposed under

section 302.

(2) An amount equal to 0.25% of the tax imposed under

section 202.

(3) Any interest earned on money in the fund.

(4) Any money collected under sections 2910-G and 2911-

(e) City of the first class transfer.--Beginning on July 1,

2016, and each fiscal year thereafter, prior to a claim being

paid from the fund under subsection (b), the department shall

transfer to a city of the first class, the city of the first

class amount for use in accordance with section 2913-G.

Section 2913-G. City of the first class.

A city of the first class shall use the funds provided under

section 2912-G(e) as follows:

(1) Up to $73,600,000 to increase the homestead

exclusion.

(2) Up to $196,000,000 to reduce a tax imposed on the

wages of residents and nonresidents under the authority of

the act of August 5, 1932 (Sp.Sess., P.L.45, No.45), referred

to as the Sterling Act.

(3) Up to $83,600,000 to reduce the sales tax as

authorized under section 201-B.

(4) Up to $60,000,000 to reduce the cigarette tax

authorized under 53 Pa.C.S. § 8722 (relating to local option

cigarette tax in school districts of the first class).

(5) Up to $24,800,000 to pension relief.

Section 2914-G. Construction.

Notwithstanding any other provision of law to the contrary, a

20150SB0013PN1207 - 38 -

claim received under this article may not be considered income

under Article III or for purposes of determining eligibility for

a State government program, including those programs authorized

by Chapter 13 of the Taxpayer Relief Act, or Chapter 5 of the

act of August 26, 1971 (P.L.351, No.91), known as the State

Lottery Law.

Section 9. This act shall apply to sales and uses occurring

or commencing 120 days after the effective date of this section.

Section 10. This act shall take effect immediately.

20150SB0013PN1207 - 39 -