Repealing the act of August 19, 1932 (Sp.Sess., P.L.92, No.53), known as the Emergency Relief Sales Tax Act.
Summary
HB1813 would repeal Pennsylvania’s 1932 Emergency Relief Sales Tax Act, an old statute that imposed a one-percent state tax on sales of tangible personal property to raise revenue for unemployment relief. The bill does not create a new tax or modify the modern sales tax structure; instead, it removes the historical act in its entirety, including its definitions, filing requirements, assessment procedures, penalties, interest provisions, and enforcement authority.
Because the repealed act is a long-dormant emergency revenue measure tied to 1930s unemployment relief appropriations, the practical effect of HB1813 appears to be largely housekeeping or codification cleanup. The bill states that it takes effect 60 days after enactment, and its repeal would eliminate the act from the books while leaving current tax laws otherwise unchanged unless some separate provision still relies on the old statute.
Impact
HB1813 would amend Pennsylvania law by repealing the Emergency Relief Sales Tax Act of August 19, 1932 in full. That means the statutory provisions governing the old emergency sales tax—its one-percent rate, vendor reporting obligations, Department of Revenue assessment powers, penalties, interest, recordkeeping rules, and related enforcement mechanisms—would be removed from the Commonwealth’s laws. The bill would not itself impose a replacement tax or alter current sales tax rates, but it would clear out an obsolete revenue statute from the state code.
Sentiment
No committee transcript or recorded vote information was provided, so there is no direct evidence of debate or partisan division in the available materials. Based on the bill text alone, the measure appears neutral and technical in nature, focused on repealing an outdated statute rather than changing current tax policy. The absence of votes or discussion suggests no documented controversy in the provided record.
Contention
No specific points of contention are shown in the available context. If any concern were to arise, it would likely center on whether repealing the 1932 act could have unintended legal or historical consequences, but the bill text itself indicates the act is obsolete and tied to a past unemployment-relief purpose. The sponsors and the bill language suggest the measure is intended as a cleanup repeal, not a policy shift affecting current taxpayers or vendors.
Repealing the act of June 9, 1936 (Sp.Sess.1, P.L.13, No.4), entitled "An act imposing an emergency State tax on liquor, as herein defined, sold by the Pennsylvania Liquor Control Board; providing for the collection and payment of such tax; and imposing duties upon the Department of Revenue and the Pennsylvania Liquor Control Board."
To Create The Grocery Tax Relief Act; To Amend The Law Concerning The Sales And Use Taxes Levied On Food And Food Ingredients, As Affirmed By Referred Act 19 Of 1958; And To Exempt Groceries From State Sales And Use Taxes.
To Create The Grocery Tax Relief Act; To Amend The Law Concerning The Sales And Use Taxes Levied On Food And Food Ingredients, As Affirmed By Referred Act 19 Of 1958; And To Exempt Groceries From State Sales And Use Taxes.