Bill > HB1813

This bill repeals the Emergency Relief Sales Tax Act of 1932, which was originally enacted to provide revenue for unemployment relief during the Great Depression. The original act imposed a 1% sales tax on tangible personal property sales for a six-month period ending February 28, 1933, requiring vendors to file returns, pay taxes, and maintain records. The bill eliminates the entire text of the original law, which detailed specific provisions for tax collection, including definitions of terms like "vendor" and "sale", procedures for tax assessment and payment, penalties for non-compliance, and the Department of Revenue's enforcement powers. The original act was designed as a temporary emergency measure to generate funds during a challenging economic period, and this bill effectively removes that historical tax statute from Pennsylvania's legal code. The repeal will take effect 60 days after the bill's passage, officially removing the long-standing emergency tax law that was created during the early years of the Great Depression.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=1813