Pennsylvania HB1005 repeals the Use and Storage Tax Act of 1953.
HB1005 repeals the Use and Storage Tax Act of 1953, which imposed a tax on the use and storage of tangible personal property within Pennsylvania. The repealed act required sellers to register, make returns, and collect the tax, and it outlined penalties for non-compliance. The act also specified exemptions and the use of tax proceeds for public school purposes. The repeal will eliminate the tax and associated administrative requirements for sellers.
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- Core Provisions
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- Legal Framework
- Critical Issues
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