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§ 3406-202. Amount of tax

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 2. Taxes Levied by the State
Use and Storage Tax Act
Article II. Imposition and Collection of Tax
72 P.S. § 3406-202
§ 3406-202. Amount of tax
Currentness
(a) The rate of tax shall be one per centum (1%) of the price of each purchase of tangible personal property purchased for storage, use or other consumption in this Commonwealth.
(b) As to any tangible personal property purchased for storage, use or other consumption in this Commonwealth, the tax shall be computed as follows:
(1) Where its price is ten cents or less, no tax shall be collected.
(2) Where its price is from eleven cents to one dollar, both inclusive, the tax shall be one cent.
(3) Where its price is in excess of one dollar, the tax on each additional dollar or fraction thereof shall be one cent.
(c) If any person who causes tangible personal property to be brought into this Commonwealth has already paid a tax in another state in respect to the sale or use of such property or an occupation tax in respect thereto in an amount less than the tax imposed by this act, the provisions of this act shall apply, but at a rate measured by the difference only between the rate herein fixed and the rate by which the previous tax on the sale or use or occupation tax was computed.

Credits

1953, July 13, P.L. 377, No. 85, § 202.
72 P.S. § 3406-202, PA ST 72 P.S. § 3406-202
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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