Pennsylvania HB1813 repeals the Emergency Relief Sales Tax Act of 1932.
HB1813 repeals the Emergency Relief Sales Tax Act of 1932, which imposed a sales tax on tangible personal property sold within Pennsylvania. The repealed act required vendors to file returns and pay taxes, with penalties for non-compliance. It also allowed for reassessment and appeals of tax assessments. The repeal effectively eliminates this emergency sales tax, removing the associated tax obligations and penalties for vendors.
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