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§ 7206. Credit against tax

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 9, 2013

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article II. Tax for Education (Refs & Annos)
Part III. Exclusions from Tax (Refs & Annos)
Effective: July 9, 2013
72 P.S. § 7206
§ 7206. Credit against tax
Currentness
(a) A credit against the tax imposed by section 2021 shall be granted with respect to tangible personal property or services purchased for use outside the Commonwealth equal to the tax paid to another state by reason of the imposition by such other state of a tax similar to the tax imposed by this article: Provided, however, That no such credit shall be granted unless such other state grants substantially similar tax relief by reason of the payment of tax under this article or under the Tax Act of 1963 for Education.2
(b) Deleted by 2013, July 9, P.L. 270, No. 52, § 3, imd. effective.

Credits

1971, March 4, P.L. 6, No. 2, art. II, § 206. Amended 1971, Sept. 9, P.L. 437, No. 105, § 1, imd. effective; 2003, Dec. 23, P.L. 250, No. 46, § 3, imd. effective; 2013, July 9, P.L. 270, No. 52, § 3, imd. effective.

Footnotes

1
72 P.S. § 7202.
2
72 P.S. § 3403-1 et seq. (repealed).
72 P.S. § 7206, PA ST 72 P.S. § 7206
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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