HB 1005 — An Act repealing the act of July 13, 1953 (P.L.377, No.85), known as the Use and Storage Tax Act.

PRINTER'S NO.   1092

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 1005
                                               Session of
                                                 2025

     INTRODUCED BY KERWIN, CUTLER, GREINER, HAMM, JAMES, NEILSON AND
        PICKETT, MARCH 24, 2025

     REFERRED TO COMMITTEE ON FINANCE, MARCH 24, 2025


                                    AN ACT
 1   Repealing the act of July 13, 1953 (P.L.377, No.85), entitled
 2      "An act to provide revenue by imposing a tax on the use and
 3      storage of tangible personal property within the
 4      Commonwealth; providing for the assessment, collection and
 5      lien of the tax; imposing duties on prothonotaries; requiring
 6      sellers maintaining a place of business in this Commonwealth
 7      to register, make returns and collect the tax; prescribing
 8      penalties; and providing for the use of the proceeds of such
 9      tax for public school purposes."
10      The General Assembly of the Commonwealth of Pennsylvania
11   hereby enacts as follows:
12      Section 1.    The act of July 13, 1953 (P.L.377, No.85), known
13   as the Use and Storage Tax Act, is repealed:
14                                 [AN ACT
15   To provide revenue by imposing a tax on the use and storage of
16      tangible personal property within the Commonwealth; providing
17      for the assessment, collection and lien of the tax; imposing
18      duties on prothonotaries; requiring sellers maintaining a
19      place of business in this Commonwealth to register, make
20      returns and collect the tax; prescribing penalties; and
21      providing for the use of the proceeds of such tax for public
 1         school purposes.
 2      The General Assembly of the Commonwealth of Pennsylvania
 3   hereby enacts as follows:
 4                                     ARTICLE I
 5                            SHORT TITLE AND DEFINITIONS
 6         Section 101.   Short Title.--This act shall be known and may
 7   be cited as the "Use and Storage Tax Act."
 8         Section 102.   Definitions.--The following words, terms and
 9   phrases when used in this act shall have the meaning ascribed to
10   them in this section, except where the context clearly indicates
11   a different meaning:
12         (1)   "Department."    The Department of Revenue of this
13   Commonwealth.
14         (2)   "Person."    Any natural person, firm, partnership,
15   association, corporation, fiduciary, or other entity. Whenever
16   used in any provision of this act which prescribes or imposes
17   fine or imprisonment or both, the term "person," as applied to a
18   firm, partnership or association, shall include the members
19   thereof, and, as applied to a corporation, the officers thereof:
20   Provided, That a firm, partnership, association or a corporation
21   may be subjected as an entity to the payment of a fine.
22         (3)   "Storage."    Any keeping or retention in this
23   Commonwealth for use or other consumption in this Commonwealth
24   for any purpose, excepting as hereinafter provided.
25         (4)   "Use."   The exercise of any right or power incidental to
26   the ownership of tangible personal property.
27         The term "storage, use or other consumption" does not apply
28   to:
29         (a)   Any tangible personal property used for the purpose of
30   resale in its original form.

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 1      (b)   Any tangible personal property acquired through an
 2   isolated sale from one not a seller.
 3      (c)   Any tangible personal property acquired through an
 4   isolated purchase from one who, though a seller, is not such a
 5   seller with respect to the article purchased, but a use shall be
 6   presumed in the case of all purchases from sellers.
 7      (d)   Cigarettes.
 8      (e)   Gasoline and other motor fuels.
 9      (f)   Utility services, the gross receipts from which are
10   taxed by the Commonwealth.
11      (g)   Any tangible personal property acquired by the
12   Commonwealth or any of its agencies or political subdivisions or
13   by authorities created by or pursuant to law.
14      (h)   Any tangible personal property acquired by the United
15   States or any of its agencies.
16      (i)   Any tangible personal property acquired outside this
17   Commonwealth, the taxing of the storage, use or other
18   consumption of which is prohibited by the Constitution of the
19   United States.
20      (j)   Newspapers, magazines and other periodicals.
21      (k)   Medicine on prescription, crutches, wheelchairs for the
22   use of cripples and invalids, and when designed to be worn on
23   the person of the purchaser or user, artificial limbs,
24   artificial eyes and artificial hearing devices, false teeth
25   purchased from a dentist and the materials used by a dentist in
26   dental treatment, eyeglasses when especially designed or
27   prescribed by an ophthalmologist, oculist or optometrist for the
28   personal use of the owner or purchaser, and artificial braces
29   and supports designed solely for the use of crippled persons.
30      (l)   Bakery products, milk, groceries and meat as food

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 1   products for human consumption. For the purposes of this clause,
 2   (i) "milk" shall mean raw milk products from domestic animals or
 3   such milk when processed or canned; (ii) "groceries" shall mean
 4   all food products and all food ingredients for human consumption
 5   or for use in the preparation thereof for human consumption,
 6   ordinarily sold in grocery stores, except candies, confections,
 7   soft drinks, tobacco or tobacco products; (iii) "meat" shall
 8   include the flesh of animals, fish, sea food, poultry and game.
 9      (m)     Clothing and shoes, but not jewelry or any other object
10   not worn primarily to cover the human body against nakedness or
11   cold.
12      (n)     Tangible personal property (i) which is to be used in
13   fabricating, compounding or manufacturing tangible personal
14   property or in producing public utility service to be sold
15   ultimately at retail, or (ii) which is to be used in the process
16   of farming, agriculture or horticulture and which, in either
17   event, becomes an ingredient or component part of the
18   fabricated, compounded or manufactured tangible personal
19   property or public utility product or of the product of farming,
20   agriculture or horticulture, or is consumed in the process of
21   fabrication, compounding, manufacturing or producing or in the
22   process of farming, agriculture or horticulture, or (iii) which
23   is to be used in the production or delivery of public utility
24   service.
25      (o)     The performance of personal service.
26      (p)     Any tangible personal property upon which a tax is
27   imposed under the provisions of the Consumers Sales Tax Act.
28      (q)     Tangible personal property intended for incorporation
29   and incorporated into a building, road, street, bridge, or other
30   structure, provided such property is so incorporated pursuant to

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 1   a contract entered into prior to the effective date of this act,
 2   and provided further that the person so incorporating such
 3   property submit to the department proof of the facts in such
 4   form as the department may require.
 5      (5)   "Purchase."   Acquiring tangible personal property for a
 6   consideration, whether the transaction was effected by a
 7   transfer of title or of possession or of both, or a license to
 8   use or consume, whether such transfer shall have been absolute
 9   or conditional and by whatsoever means the same shall have been
10   effected and whether such consideration be a price or rental in
11   money or by way of exchange or barter. "Purchase" shall include
12   production even though the article produced is used, stored or
13   consumed by the producer thereof.
14      (6)   "Seller."   The person from whom a purchase is made and
15   every person engaged in this Commonwealth or elsewhere in the
16   business of selling tangible personal property for storage, use
17   or other consumption in this Commonwealth. When, in the opinion
18   of the department, it is necessary for the efficient
19   administration of this act to regard any salesman,
20   representative, peddler or canvasser as the agent of a dealer,
21   distributor, supervisor or employer under whom he operates or
22   from whom he obtains tangible personal property sold by him for
23   storage, use or other consumption in this Commonwealth,
24   irrespective of whether or not he is making such sales on his
25   own behalf or on behalf of such dealer, distributor, supervisor
26   or employer, the department may so regard him and may regard
27   such dealer, distributor, supervisor or employer as the "seller"
28   for the purpose of this act.
29      (7)   "Seller Maintaining a Place of Business in This
30   Commonwealth."   Any seller having or maintaining within this

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 1   Commonwealth, directly or through a subsidiary, an office,
 2   distribution house, saleshouse, warehouse, or other place of
 3   business, or any agent operating wholly within this Commonwealth
 4   under the authority of the seller or its subsidiary,
 5   irrespective of whether such place of business or agent is
 6   located permanently or temporarily in this Commonwealth or
 7   whether such seller or subsidiary is authorized to do business
 8   within this Commonwealth.
 9      (8)    "Consumer."    The person who has purchased tangible
10   personal property for storage, use or other consumption in this
11   Commonwealth.
12      (9)    "Price."    The amount paid in money, credits, property or
13   other consideration for purchases, without deduction on account
14   of the cost of property purchased, amounts paid for interest,
15   discounts, losses or any other expenses or burdens. Credit
16   actually given or refund actually paid for goods returned may be
17   deducted.
18      (10)     "Tangible Personal Property."    Corporeal personal
19   property including, but not restricted to, goods, wares and
20   merchandise. The term "tangible personal property" does not
21   include money, deposits in banks, shares of stock, bonds, notes,
22   credits, or evidences of an interest in property or evidences of
23   debt.
24      (11)     "Tax."   Any tax, interest or penalty imposed or levied
25   under the provisions of this act.
26                                   ARTICLE II
27                        IMPOSITION AND COLLECTION OF TAX
28      Section 201.      Imposition.--A tax is hereby levied on the
29   storage, use or other consumption in this Commonwealth of
30   tangible personal property purchased for storage, use or other

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 1   consumption in this Commonwealth.
 2      Section 202.   Amount of Tax.--(a)    The rate of tax shall be
 3   one per centum (1%) of the price of each purchase of tangible
 4   personal property purchased for storage, use or other
 5   consumption in this Commonwealth.
 6      (b)   As to any tangible personal property purchased for
 7   storage, use or other consumption in this Commonwealth, the tax
 8   shall be computed as follows:
 9      (1)   Where its price is ten cents or less, no tax shall be
10   collected.
11      (2)   Where its price is from eleven cents to one dollar, both
12   inclusive, the tax shall be one cent.
13      (3)   Where its price is in excess of one dollar, the tax on
14   each additional dollar or fraction thereof shall be one cent.
15      (c)   If any person who causes tangible personal property to
16   be brought into this Commonwealth has already paid a tax in
17   another state in respect to the sale or use of such property or
18   an occupation tax in respect thereto in an amount less than the
19   tax imposed by this act, the provisions of this act shall apply,
20   but at a rate measured by the difference only between the rate
21   herein fixed and the rate by which the previous tax on the sale
22   or use or occupation tax was computed.
23      Section 203.   Payment.--Each consumer storing, using or
24   otherwise consuming in this Commonwealth tangible personal
25   property purchased for such purpose or purposes shall be liable
26   for the tax imposed by this act and such liability shall not be
27   extinguished until the tax has been paid to this Commonwealth.
28      It shall be presumed that tangible personal property
29   purchased on or after the effective date of this act by any
30   person for delivery in this Commonwealth is purchased for

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 1   storage, use or other consumption in this Commonwealth.
 2      Section 204.   Collection by Sellers Maintaining Place of
 3   Business in Commonwealth.--Every seller maintaining a place of
 4   business in this Commonwealth and making sales of tangible
 5   personal property for storage, use or other consumption in this
 6   Commonwealth, if not otherwise exempted, shall, at the time of
 7   making the sales or, if the storage, use or consumption is not
 8   then taxable hereunder, at the time the storage, use or other
 9   consumption becomes taxable, collect the tax from the consumer.
10      Section 205.   Seller's Registration.--Every seller
11   maintaining a place of business in this Commonwealth selling
12   tangible personal property for storage, use or consumption in
13   this Commonwealth shall register with the department and give
14   the name and address of all agents operating in this
15   Commonwealth, the location of all distribution or saleshouses or
16   offices or other places of business in this Commonwealth and
17   such other information as the department may require.
18                              ARTICLE III
19                          RETURNS AND PAYMENT
20      Section 301.   Monthly Returns and Payment.--(a)    The taxes
21   imposed by this act shall be due and payable in monthly
22   installments on or before the twentieth day of the calendar
23   month succeeding the month during which the purchase of tangible
24   personal property on the storage, use or other consumption of
25   which the tax is being paid is made.
26      (b)   Each taxpayer or seller maintaining a place of business
27   in this Commonwealth shall make out and sign a return for the
28   preceding calendar month. Such return shall be mailed to the
29   department in time so that it will reach the department, in the
30   ordinary course of the mails, on or before the twentieth day of

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 1   the month succeeding the month during which the purchase of
 2   tangible personal property on the storage, use or other
 3   consumption of which the tax is being paid is made. The return
 4   shall be on a form prescribed by the department.
 5      (c)   Each such return shall show:
 6      (1)   The price of each such purchase of tangible personal
 7   property by such person during such preceding monthly period,
 8   the storage, use or consumption of which is subject to tax;
 9      (2)   The amount of tax due;
10      (3)   Such other information as the department may deem
11   necessary for the proper administration of this act.
12      (d)   Any such return may be signed by a duly authorized agent
13   of the taxpayer with the same effect as if signed by the
14   taxpayer himself. Any person making a false return shall be
15   guilty of perjury to the same extent as though the return had
16   been sworn to. A remittance for the amount of the tax shall
17   accompany each return.
18      Section 302.   Other Times for Returns and Payment.--The
19   department may, upon written request, authorize a taxpayer whose
20   books and records are not kept on a calendar month basis to file
21   returns at other times than those specified in the preceding
22   section and in lieu of such returns. Except as to the time of
23   filing and the period covered, all the provisions as to monthly
24   returns made by section three hundred one shall be applicable to
25   returns made under this section and a remittance for the tax
26   shall accompany any return made under this section.
27                               ARTICLE IV
28                               PROCEDURE
29      Section 401.   Department of Revenue to Administer.--The
30   Department of Revenue shall administer and enforce this act and

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 1   collect the tax hereby imposed.
 2      Section 402.   Examination of Returns; Assessment of Tax
 3   Credits.--(a)   As soon as practicable after any return is filed,
 4   the department shall examine it. If the return shows a greater
 5   tax due than the amount of the remittance sent with such return,
 6   the department shall forthwith assess the difference. Such
 7   difference shall be paid to the department within ten days after
 8   notice of its assessment. If so paid, there shall be no interest
 9   or penalty; if not so paid, there shall be added to such amount
10   five per centum thereof and, in addition, interest at the rate
11   of one-half of one per centum per month for each month or
12   fraction thereof from the date of such notice to the date of
13   payment. No taxpayer shall have any right of appeal from such an
14   assessment.
15      (b)   If the department determines that any return or returns
16   of any taxpayer understates the amount of tax due, the
17   department shall assess the proper amount and shall determine
18   the difference between the amount of tax shown in the return and
19   the amount assessed, such difference being hereafter sometimes
20   referred to as the "deficiency." Such deficiency shall be paid
21   to the department within ten days after a notice of the
22   assessment thereof shall be mailed to the taxpayer by the
23   department. In such case, if such understatement of the tax in
24   the return or returns was made in good faith, there shall be no
25   interest or penalty because of such understatement: Provided,
26   That the deficiency be paid or notice of an intention to file a
27   petition for a reassessment or to appear and be heard, as herein
28   provided, shall be given within ten days after notice of the
29   assessment of such deficiency be mailed to the taxpayer. If such
30   payment is not made within ten days and if no notice of an

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 1   intention to file a petition for a reassessment or to appear and
 2   be heard is given to the department within ten days, as herein
 3   provided, there shall be added to the amount of the deficiency
 4   five per centum thereof and, in addition, interest at the rate
 5   of one-half of one per centum per month for each month or
 6   fraction thereof from the date of such notice to the date of
 7   payment. If any understatement in any of such returns is false
 8   or fraudulent with intent to evade the tax, the deficiency
 9   resulting from such understatement shall be doubled and, in
10   addition thereto, an additional one-half of one per centum of
11   such doubled deficiency shall be added for each such month or
12   fraction of a month from the date the tax was originally due to
13   the date of payment.
14      (c)   If the amount of the tax as assessed by the department
15   shall be less than the amount already paid by the taxpayer, the
16   department shall so notify the taxpayer and the amount so
17   overpaid may be taken by such taxpayer as a credit on the tax
18   shown as due in any subsequent return or returns filed in
19   accordance with the provisions of this act.
20      Section 403.   Estimated Assessment.--(a)   If any person
21   believed by the department to be liable for tax under the
22   provisions of this act shall have failed to file a return in
23   accordance with and within the time prescribed by this act, and
24   if the department shall deem it more conducive to the public
25   interest because of the supposed smallness of the tax or for any
26   other reason not to proceed to compel the exhibition of the
27   accounts of such person, it may make an estimated assessment of
28   the probable amount of tax owing by such person; but in every
29   such case the department shall add to such estimated assessment
30   a penalty of fifty per centum (50%) thereof and the department

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 1   shall proceed to collect such estimated tax and penalty as in
 2   other cases if the amount is not paid when due as hereinafter
 3   provided.
 4      (b)   The estimated assessment thus determined, together with
 5   the penalty of fifty per centum (50%) specified above and
 6   interest at the rate of one-half of one per centum per month or
 7   fractional part thereof until paid, shall be due and payable ten
 8   days after notice of such settlement shall have been mailed by
 9   the department to the person against whom the estimated
10   assessment has been made.
11      Section 404.   Limitation of Assessments.--(a)   Any additional
12   assessment or estimated assessment shall be made by the
13   department within five years of the date when the return
14   required by section three hundred one or authorized by section
15   three hundred two hereof should have been filed, as prescribed
16   in this act, whether the date originally prescribed or pursuant
17   to any extensions of the time for filing such return duly
18   granted by the department and not after. Any such additional
19   assessment or estimated assessment may be made at any time
20   during such period, notwithstanding that the department may have
21   made one or more previous additional assessments or estimated
22   assessments or both against the taxpayer for the year in
23   question or for any part of such year. In any such case, no
24   credit shall be given for any penalty previously assessed or
25   paid.
26      (b)   If the taxpayer shall have died, any taxes, interest and
27   penalties due under this act for years prior to his death or for
28   the year of his death and whether based on original assessments,
29   additional or estimated assessments or otherwise, may be
30   presented by the department at audit of his estate in the

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 1   orphans' court. Such court shall give full effect to the
 2   priorities and equitable interest given to the Commonwealth by
 3   this act.
 4      Section 405.   Reassessment; Review; Appeal; Refund.--(a)    Any
 5   taxpayer against whom an additional or estimated assessment is
 6   made may petition the department for a reassessment. Notice of
 7   an intention to file such a petition or to appear and be heard
 8   shall be given to the department prior to the time the
 9   additional or estimated assessment becomes due and payable. The
10   department shall hold such hearings as may be necessary for the
11   purpose, at such times and places as it may determine, and each
12   taxpayer who has duly notified the department of an intention to
13   file a petition for reassessment or to appear and be heard shall
14   be notified by the department of the time when and the place
15   where such hearing in his case will be held. A petition for
16   reassessment, if filed, shall set forth explicitly and in detail
17   the grounds upon which the taxpayer claims that the additional
18   or estimated assessment is erroneous or unlawful, in whole or in
19   part, and shall be accompanied by an affidavit under oath or
20   affirmation certifying to the facts stated in the petition. If
21   no petition for reassessment has been filed with the department
22   but the taxpayer has given due notice of an intention to appear
23   and be heard, the taxpayer may appear at the hearing and present
24   his petition orally, in which event all statements of fact at
25   the hearing shall be made under oath or affirmation.
26      (b)   Within sixty days after the date of mailing of notice by
27   the department of the action taken on any petition for
28   reassessment filed with it, the person against whom such
29   assessment was made may by petition request the Board of Finance
30   and Revenue to review such action. Every petition for review

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 1   filed hereunder shall state specifically the reasons on which
 2   the petitioner relies or shall incorporate by reference the
 3   petition for reassessment in which the reasons are stated. The
 4   petition shall be supported by affidavit that it is not made for
 5   the purpose of delay and that the facts therein set forth are
 6   true. The Board of Finance and Revenue shall act finally in
 7   disposing of petitions filed with it, within six months after
 8   they have been received. In the event of the failure of the
 9   board to dispose of any petition within six months, the action
10   taken by the department upon the petition for reassessment shall
11   be sustained. The Board of Finance and Revenue may sustain the
12   action taken on the petition for reassessment or it may reassess
13   the tax due on such basis as it deems according to law and
14   equity. The board shall give notice of its action by mail to the
15   department and to the petitioner.
16      (c)   Any person or the Commonwealth aggrieved by the decision
17   of the Board of Finance and Revenue or by the board's failure to
18   act upon a petition for review within six months may, within
19   sixty days, appeal to the Court of Common Pleas of Dauphin
20   County from the decision of the board or from the decision of
21   the department, as the case may be, in the manner now or
22   hereafter provided by law for appeals in the case of tax
23   settlements.
24      (d)   Refunds of taxes paid under this act shall be made under
25   the provisions of section five hundred three of the act,
26   approved the ninth day of April, one thousand nine hundred
27   twenty-nine (Pamphlet Laws 343), known as "The Fiscal Code" and
28   its amndments.
29      Section 406.   Rules and Regulations; Inquisitorial Powers of
30   the Department.--(a)   The department shall have the authority to

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 1   prescribe, adopt, promulgate and enforce rules and regulations
 2   in conformity with this act and relating to any matter or thing
 3   pertaining to the administration of the taxes imposed by this
 4   act. The department may from time to time alter or amend such
 5   rules and regulations in any manner it considers advisable.
 6      (b)   The department or any of its authorized agents is hereby
 7   authorized to examine the books, papers and records of any
 8   taxpayer or supposed taxpayer, including his bank accounts or
 9   similar items, in order to verify the accuracy and completeness
10   of any return made, or, if no return was made, to ascertain and
11   assess the tax imposed by this act. The department may require
12   the preservation of all such books, papers and records for any
13   period deemed proper by it, not to exceed, however, six years
14   from the end of the calendar year to which the records relate.
15   Every such taxpayer is hereby required to give to the department
16   or its agent the means, facilities and opportunity for such
17   examinations and investigations. The department is further
18   authorized to examine any person under oath concerning the
19   taxable storage, use or other consumption of tangible personal
20   property by any taxpayer or concerning any other matter relating
21   to the enforcement or administration of this act; and to this
22   end may compel the production of books, papers and records and
23   the attendance of all persons, whether as parties or witnesses,
24   whom it believes to have knowledge of such matters. The
25   procedure for such hearings or examinations shall be the same as
26   that provided by the Fiscal Code relating to inquisitorial
27   powers of fiscal officers.
28      (c)   Any information gained by the department as a result of
29   any return, investigation, hearing or verification required or
30   authorized by this act shall be confidential except for official

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 1   purposes and except in accordance with proper judicial order or
 2   as otherwise provided by law; and any person unlawfully
 3   divulging such information shall be deemed guilty of a
 4   misdemeanor and, upon conviction thereof, shall be sentenced to
 5   pay a fine not in excess of one thousand dollars ($1,000) and
 6   costs of prosecution, or to undergo imprisonment for not more
 7   than one year, or both, in the discretion of the court.
 8      Notwithstanding the foregoing provisions of this subsection
 9   (c), the department may permit the Commissioner of Internal
10   Revenue of the United States, or the proper officer of any other
11   state now or hereafter imposing a tax upon the storage, use or
12   other consumption of tangible personal property or classes of
13   such property, or the authorized representative of such
14   Commissioner or officer, to inspect any returns or reports of
15   investigations filed or made under the provisions of this act,
16   or may furnish to such Commissioner or officer or his authorized
17   representative an abstract of any such return, or supply him
18   with information concerning any items contained in any such
19   return or report; but such permission shall be granted or such
20   information furnished to such Commissioner or officer only if
21   the statutes of the United States or of such other state, as the
22   case may be, grant equal privileges to the officers of this
23   Commonwealth charged with the administration of this act.
24      Section 407.   Records of Non-Residents.--A non-resident
25   person, including a foreign corporation, who is engaged in one
26   or more businesses in this Commonwealth, shall keep adequate
27   records of such business or businesses and of the taxes due with
28   respect thereto, which records shall at all times be retained
29   within this Commonwealth.
30      Any person violating or assisting in the violation of the

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 1   provisions of this section shall be guilty of a misdemeanor and,
 2   upon conviction, shall be sentenced to pay a fine not exceeding
 3   one thousand dollars ($1,000) and costs of prosecution, or to
 4   undergo imprisonment not exceeding one (1) year, or both.
 5      Section 408.   Priority of Tax.--In the distribution,
 6   voluntary or compulsory, in receivership, bankruptcy or
 7   otherwise, of the property or estate of any person, all taxes
 8   imposed by this act which are due and unpaid shall be paid from
 9   the first money available for distribution in priority to all
10   other claims and liens, except in so far as the laws of the
11   United States may give a prior claim to the Federal government.
12   Any person charged with the administration or distribution of
13   any such property or estate who shall violate the provisions of
14   this section shall be personally liable for any taxes imposed by
15   this act which are accrued and unpaid and are chargeable against
16   the person whose property or estate is being administered or
17   distributed.
18      Section 409.   Lien of Taxes.--All taxes imposed by this act,
19   together with all penalties and interest, shall be considered a
20   public account, after being assessed in the manner provided in
21   this act, and as such shall be a lien upon all real estate
22   within the Commonwealth of any taxpayer, resident or non-
23   resident, but only after the same has been entered and docketed
24   of record by the prothonotary of the county where such real
25   estate is situated, as hereinafter provided.
26      The department may at any time transmit to the prothonotaries
27   of the respective counties certified copies of all liens for
28   taxes imposed by this act and penalties and interest. It shall
29   be the duty of each prothonotary receiving such lien to enter
30   and docket the same of record in his office, which lien shall be

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 1   indexed as judgments are now indexed. All such liens shall have
 2   priority to and be fully paid and satisfied out of the judicial
 3   sale of said real estate before any other obligation, judgment,
 4   claim, lien or estate with which said real estate may
 5   subsequently become charged or for which it may subsequently
 6   become liable, subject, however, to mortgage or other liens
 7   existing and duly recorded at the time such tax lien is
 8   recorded, save and except the costs of sale and of the writ upon
 9   which it is made and real estate taxes imposed or assessed upon
10   said property. The lien of said taxes, interest and penalties
11   shall continue for five years from the date of entry and may be
12   revived and continued in the manner now or hereafter provided
13   for renewal of judgments; and it shall be lawful for a writ of
14   scire facias to issue and be prosecuted to judgment in the
15   manner in which such written writs are ordinarily employed.
16      Any wilful failure of any prothonotary to carry out any duty
17   imposed upon him by this section shall be a misdemeanor and,
18   upon conviction, he shall be sentenced to pay a fine not
19   exceeding one thousand dollars ($1,000) and costs of
20   prosecution, or to undergo imprisonment not exceeding one year,
21   or both, in the discretion of the court.
22      Section 410.   Penalties.--Any person who shall wilfully fail,
23   neglect or refuse to make any return or report required by this
24   act, or any taxpayer who shall refuse to pay any tax, penalty or
25   interest imposed or provided for by this act, or who shall
26   wilfully fail to preserve his books, papers and records as
27   directed by the department, in accordance with section four
28   hundred six hereof, or any person who shall refuse to permit the
29   department or any of its authorized agents to examine his books,
30   records or papers, or who shall knowingly make any incomplete,

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 1   false or fraudulent return or report, or who shall do or attempt
 2   to do anything whatever to prevent the full disclosure of the
 3   amount or character of the taxable storage, use or other
 4   consumption of tangible personal property, by himself or any
 5   other person, shall be guilty of a misdemeanor and, upon
 6   conviction, shall be sentenced to pay a fine not exceeding one
 7   thousand dollars ($1,000) and costs of prosecution, or undergo
 8   imprisonment not exceeding one year, or both, in the discretion
 9   of the court. The penalties imposed by this section shall be in
10   addition to any penalties imposed by any provisions of this act.
11                                ARTICLE V
12               DISPOSITION OF TAX, PENALTIES, INTEREST
13      Section 501.    Disposition of Proceeds.--All taxes collected
14   under the provisions of this act, together with any penalties
15   and interest thereon, shall be used for public school purposes,
16   in so far as permitted by the requirements of the Constitution
17   of Pennsylvania.
18                                ARTICLE VI
19                              MISCELLANEOUS
20      Section 601.    Saving Clause.--Nothing contained in this act
21   shall be construed to repeal any other law of this Commonwealth
22   imposing any tax for any purpose.
23      Section 602.    Effective Date.--This act shall become
24   effective on the first day of the second calendar month after
25   the month in which it is finally enacted; and all taxable
26   storage, use or other consumption pursuant to purchases made
27   during that month and for a period of two years thereafter shall
28   be subject to tax hereunder. The expiration of the period during
29   which tax is imposed by this act shall not relieve any person
30   from the filing of returns or from any taxes, penalties or

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1   interest, imposed by the provisions of this act, or affect or
2   terminate any petitions, investigations, prosecutions, legal or
3   otherwise, or other proceedings pending under the provisions of
4   this act, or prevent the commencement or further prosecution of
5   any proceedings by the proper authorities of the Commonwealth
6   for violations of such act, or for the assessment, collection or
7   recovery of taxes, penalties or interest due or owing to the
8   Commonwealth under this act.]
9      Section 2.   This act shall take effect in 60 days.




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