Pennsylvania HB2371 amends sales and use tax, exempts mobile telecommunications services from tax, and imposes reporting requirements.
Pennsylvania HB2371 amends the Tax Reform Code of 1971 to exclude mobile telecommunications services from sales and use tax. It imposes a tax on gross receipts from mobile telecommunications services, with a temporary tax holiday for the first six months. Providers must pass the tax holiday benefit to consumers, or face penalties. The bill also includes provisions for reporting gross receipts to the Department of Revenue and outlines penalties for non-compliance.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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