DEPARTMENT OF REVENUE Notice of Repeal of Utilities Gross Receipts Tax Upon Gas Companies [29 Pa.B. 3784] Section 33(c) of the act of May 12, 1999 (P. L. ______ , No. 4), provides that the repeal of the utilities gross receipts tax upon gas companies is conditioned upon the enactment of legislation which restructures and deregulates the natural gas utility industry in the Commonwealth and allows customers to purchase natural gas supply services from their choice of supplier. In accordance with section 33(c), the Secretary of Revenue hereby gives notice of the enactment of such legislation in Act 21 of 1999, approved by Governor Tom Ridge on June 22, 1999.
The Act 4 amendments repeal the utilities gross receipts tax upon gas companies by amending section 1101(a) and repealing section 1104 of the Tax Reform Code of 1971 (72 P. S. §§ 8101(a) and 8104), and are effective for taxable years beginning on or after January 1, 2000.
ROBERT A. JUDGE, Sr.,
Secretary[Pa.B. Doc. No. 99-1145. Filed for public inspection July 16, 1999, 9:00 a.m.]
