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Bill > SB1199

PA SB1199

PA SB1199
In gross receipts tax, further providing for imposition of tax.

summary

Introduced
02/27/2026
In Committee
02/27/2026
Crossed Over
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," in gross receipts tax, further providing for imposition of tax.

AI Summary

This bill amends the Tax Reform Code of 1971 to expand the gross receipts tax to include digital advertising services, which are defined as advertisements displayed on a digital interface, such as a website or application, accessible to a user. The tax will apply to digital advertising services displayed to a user within the Commonwealth, including banner advertising, search engine advertising, and similar services that use user data. However, this new tax will not apply to gross receipts from advertising services displayed on digital interfaces owned or operated by broadcast television or radio stations, or by news media entities primarily engaged in newsgathering, reporting, or publishing. This change will take effect for taxable years beginning after December 31, 2025.

Committee Categories

Budget and Finance

Sponsors (7)

Last Action

Referred to Finance (on 02/27/2026)

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