Pennsylvania HB 1005: An Act repealing the act of July 13, 1953 (P.L.377, No.85), known as the Use and Storage Tax Act.

Bill Text

PRINTER'S NO. 1092
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1005
Session of
2025
INTRODUCED BY KERWIN, CUTLER, GREINER, HAMM, JAMES, NEILSON AND
PICKETT, MARCH 24, 2025
REFERRED TO COMMITTEE ON FINANCE, MARCH 24, 2025
AN ACT
Repealing the act of July 13, 1953 (P.L.377, No.85), entitled
"An act to provide revenue by imposing a tax on the use and
storage of tangible personal property within the
Commonwealth; providing for the assessment, collection and
lien of the tax; imposing duties on prothonotaries; requiring
sellers maintaining a place of business in this Commonwealth
to register, make returns and collect the tax; prescribing
penalties; and providing for the use of the proceeds of such
tax for public school purposes."
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of July 13, 1953 (P.L.377, No.85), known
as the Use and Storage Tax Act, is repealed:
[AN ACT
To provide revenue by imposing a tax on the use and storage of
tangible personal property within the Commonwealth; providing
for the assessment, collection and lien of the tax; imposing
duties on prothonotaries; requiring sellers maintaining a
place of business in this Commonwealth to register, make
returns and collect the tax; prescribing penalties; and
providing for the use of the proceeds of such tax for public
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school purposes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
ARTICLE I
SHORT TITLE AND DEFINITIONS
Section 101. Short Title.--This act shall be known and may
be cited as the "Use and Storage Tax Act."
Section 102. Definitions.--The following words, terms and
phrases when used in this act shall have the meaning ascribed to
them in this section, except where the context clearly indicates
a different meaning:
(1) "Department." The Department of Revenue of this
Commonwealth.
(2) "Person." Any natural person, firm, partnership,
association, corporation, fiduciary, or other entity. Whenever
used in any provision of this act which prescribes or imposes
fine or imprisonment or both, the term "person," as applied to a
firm, partnership or association, shall include the members
thereof, and, as applied to a corporation, the officers thereof:
Provided, That a firm, partnership, association or a corporation
may be subjected as an entity to the payment of a fine.
(3) "Storage." Any keeping or retention in this
Commonwealth for use or other consumption in this Commonwealth
for any purpose, excepting as hereinafter provided.
(4) "Use." The exercise of any right or power incidental to
the ownership of tangible personal property.
The term "storage, use or other consumption" does not apply
to:
(a) Any tangible personal property used for the purpose of
resale in its original form.
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(b) Any tangible personal property acquired through an
isolated sale from one not a seller.
(c) Any tangible personal property acquired through an
isolated purchase from one who, though a seller, is not such a
seller with respect to the article purchased, but a use shall be
presumed in the case of all purchases from sellers.
(d) Cigarettes.
(e) Gasoline and other motor fuels.
(f) Utility services, the gross receipts from which are
taxed by the Commonwealth.
(g) Any tangible personal property acquired by the
Commonwealth or any of its agencies or political subdivisions or
by authorities created by or pursuant to law.
(h) Any tangible personal property acquired by the United
States or any of its agencies.
(i) Any tangible personal property acquired outside this
Commonwealth, the taxing of the storage, use or other
consumption of which is prohibited by the Constitution of the
United States.
(j) Newspapers, magazines and other periodicals.
(k) Medicine on prescription, crutches, wheelchairs for the
use of cripples and invalids, and when designed to be worn on
the person of the purchaser or user, artificial limbs,
artificial eyes and artificial hearing devices, false teeth
purchased from a dentist and the materials used by a dentist in
dental treatment, eyeglasses when especially designed or
prescribed by an ophthalmologist, oculist or optometrist for the
personal use of the owner or purchaser, and artificial braces
and supports designed solely for the use of crippled persons.
(l) Bakery products, milk, groceries and meat as food
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products for human consumption. For the purposes of this clause,
(i) "milk" shall mean raw milk products from domestic animals or
such milk when processed or canned; (ii) "groceries" shall mean
all food products and all food ingredients for human consumption
or for use in the preparation thereof for human consumption,
ordinarily sold in grocery stores, except candies, confections,
soft drinks, tobac