Pennsylvania HB 1813: An Act repealing the act of August 19, 1932 (Sp.Sess., P.L.92, No.53), known as the Emergency Relief Sales Tax Act.

Bill Text

PRINTER'S NO. 2230
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1813
Session of
2025
INTRODUCED BY FLOOD, BANTA, BARGER, BERNSTINE, GROVE, HAMM AND
JAMES, AUGUST 20, 2025
REFERRED TO COMMITTEE ON FINANCE, AUGUST 20, 2025
AN ACT
Repealing the act of August 19, 1932 (Sp.Sess., P.L.92, No.53),
entitled "An act to provide revenue by imposing an emergency
sales tax for State purposes upon sales of tangible personal
property by vendors, as herein defined; prescribing the
method and manner of collecting such tax; and providing
penalties."
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of August 19, 1932 (Sp.Sess., P.L.92,
No.53), known as the Emergency Relief Sales Tax Act, is
repealed:
[AN ACT
To provide revenue by imposing an emergency sales tax for State
purposes upon sales of tangible personal property by vendors,
as herein defined; prescribing the method and manner of
collecting such tax; and providing penalties.
Section 1. Short Title.--Be it enacted, &c., That this act
shall be known, and may be cited, as the "Emergency Relief Sales
Tax Act."
Section 2. Definitions.--The following words, terms, and
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phrases, when used in this act, shall have the meanings ascribed
to them in this section, except where the context clearly
indicates a different meaning.
"Association." Any partnership, limited partnership, or
other form of unincorporated enterprise owned by two or more
persons.
"Department." The Department of Revenue of this
Commonwealth.
"Gross Income." The value proceeding or accruing from the
sale of tangible personal property, including all receipts, cash
and credits, without any deduction on account of the cost of the
property sold, the cost of materials used, labor or service
cost, interest or discount paid, or any other expense
whatsoever.
"Sale." Any transfer, exchange or barter, in any manner or
by any means whatsoever, for a consideration.
"Vendor." Every natural person, association, or corporation
who or which sells tangible personal property to a consumer or
to any person for any purpose other than for resale; but the
term "vendor" shall not include farmers who sell their own farm
products. Whenever used in any clause prescribing a fine or
imprisonment, or both, the term "vendor," as applied to
associations, shall mean the partners or members thereof, and,
as applied to corporations, the officers thereof.
The singular shall include the plural, and the masculine
shall include the feminine and the neuter. Section headings
shall not be deemed or construed to limit the text of the
sections of this act.
Section 3. Imposition and Rate of Tax.--A State tax is
hereby imposed and assessed upon sales of tangible personal
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property, at the rate of one per centum upon each dollar of the
gross income derived from the sales of such property, during the
six months period ending February twenty-eighth, one thousand
nine hundred thirty-three, or any part of such period, except
such sales of tangible personal property made to the United
States Government upon evidence satisfactory to the department,
and except such sales as are not within the taxing power of this
Commonwealth under the Commerce Clause of the Constitution of
the United States. Such tax shall be paid at the time and in the
manner hereinafter provided.
Section 4. Vendors to File Return.--For the purpose of
ascertaining the amount of tax payable under this act, it shall
be the duty of every vendor, on or before the first day of
April, one thousand nine hundred thirty-three, to transmit to
the department, upon a form prescribed, prepared, and furnished
by the department, a return, under oath or affirmation, of the
gross income arising from sales of tangible personal property
during the preceding six months' period ending February twenty-
eighth, one thousand nine hundred thirty-three. Such return
shall show such further information as the department may
prescribe.
Section 5. Assessment and Payment of Tax.--Every vendor, at
the time of making the return required under section four, shall
compute and pay to the department the tax due to the
Commonwealth by him for the preceding six months' period. The
amount of all taxes imposed under the provisions of this act
shall be due and payable at the time the return for such six
months' period is required to be filed with the department by
this act: Provided, however, That any vendor may, on or before
the first day of April, one thousand nine hundred and thirty-
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three, pay one-half of such tax concurrently with the filing of
such report, and may pay the remaining one-half of the said tax
in a single instalment on or before the fifteenth day of May,
one thousand nine hundred and thirty-three, but t