§ 31.2. Rates.
The tax shall be imposed on the purchase price at a rate of 6%.
(1) The purchase price is the total value of anything paid or delivered, or promised to be paid or delivered, whether it is money or otherwise, in complete performance of a sale, lease or purchase. Deductions from this total value may not be made on account of: the cost or value of the property sold; the cost or value of transportation; the cost or value of labor or service; interest or discount paid or allowed after the sale is consummated; and any other taxes imposed by the Commonwealth. A separately stated deposit charge for returnable containers shall be excluded from the determination of the purchase price.
(2) The tax shall be imposed according to the following schedule:
Purchase Price
(in cents)Tax
(in cents)10 or less … No tax 11 but less than 18 … 1 18 but less than 35 … 2 35 but less than 51 … 3 51 but less than 68 … 4 68 but less than 85 … 5 85 but less than $1.01 … 6 $1.01 or more … 6% of each dollar plus above bracket charges for fraction of a dollar.
(3) The tax imposed shall be paid on each separate sale at retail. It shall be computed and collected on the basis of the total amount of taxable items in the transactions without regard to the value or price of the separate items making up the total amount of a single sales transaction. A vendor may neither advertise nor otherwise state that the tax or any part thereof will be absorbed by the vendor or not be charged.
(4) When referred to in advertising or other price quotations, the tax shall be separately stated. For example, an article selling for 99¢ may not be advertised at ‘‘$1.05’’ or ‘‘$1.05 including tax’’ but shall be advertised at ‘‘99¢ plus tax,’’ ‘‘99¢ plus 6¢ tax’’ or ‘‘99¢.’’ Credit shall be allowed for taxes paid to another state on tangible personal property purchased for use therein and later brought into this Commonwealth if the other state allows similar credit to this Commonwealth residents.
(5) When a purchaser fails to pay the tax to the vendor, the Commonwealth may collect the tax from the purchaser or the vendor.
Source The provisions of this § 31.2 adopted September 9, 1972, effective September 9, 1972, 2 Pa.B. 1686; renumbered August, 1979 at serial page (40181). Amended September, 1993, effective September 1993 at serial page (179188). Immediately preceding text appears at serial page (265160).
Cross References This section cited in 61 Pa. Code § 31.6 (relating to persons rendering nontaxable services).
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