(a) Surcharge.--The following apply:

(1) The surcharge shall be collected by the seller from the consumer per each retail transaction occurring in this Commonwealth.

(2) The surcharge shall be applied to the cost of each retail transaction regardless of whether the retail transaction occurred in person, by telephone, through the Internet or by any other method. A retail transaction that is conducted in person by a consumer at a business location of the seller shall be treated as occurring in this Commonwealth if that business location is in this Commonwealth. Any other retail transaction shall be treated as occurring in this Commonwealth if the retail transaction is treated as occurring in this Commonwealth under section 202(e.1) of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.

(3) The surcharge shall be either separately stated on an invoice, receipt or other similar document that is provided to the consumer by the seller or otherwise conspicuously disclosed to the consumer by the seller.

(4) The surcharge is a liability of the consumer and not of the seller or any provider, except that the seller shall be liable to remit any surcharge collected from a consumer as provided under paragraph (6), including the charges that the seller is deemed to collect if the amount of the surcharge has not been separately stated on an invoice, receipt or other similar document provided to the consumer by the seller.

(5) The amount of the surcharge that is collected by a seller from a consumer, whether or not the amount is separately stated on an invoice, receipt or similar document provided to the consumer by the seller, shall not be included in the base for measuring a tax, fee, surcharge or other charge that is imposed by the Commonwealth, a political subdivision or an intergovernmental agency.

(6) The surcharge collected by a seller, less 1.5% that may be retained by the seller to cover administrative costs, shall be remitted to the Department of Revenue at the times provided under Article II of the Tax Reform Code of 1971. The department shall establish payment procedures that substantially coincide with the payment procedures of Article II of the Tax Reform Code of 1971, except the department may require the filing of returns and the payment of the surcharge by electronic means.

(7) The assessment, audit, appeal, collection and enforcement procedures and other provisions of the Tax Reform Code of 1971 shall apply to the surcharge collected and remitted under this section.

(8) The provision of section 5311.1 (relating to immunity) shall apply to prepaid wireless providers and sellers.

(9) The surcharge shall be the only 911 funding obligation imposed regarding prepaid wireless telecommunications service in this Commonwealth. A tax, fee, surcharge or other charge may not be imposed by the Commonwealth, a political subdivision or an intergovernmental agency for 911 funding purposes on a seller or consumer with respect to the sale, purchase, use or provision of prepaid wireless telecommunications service. The surcharge shall not be considered revenue of any seller.

(10) Each seller that remits the surcharge shall certify the accuracy of the remittance annually using the procedures and forms provided by the agency.

(b) Department of Revenue.--The following shall apply to the department:

(1) The department shall establish procedures by which a seller of prepaid wireless telecommunications service may document that a sale is not a retail transaction, which procedures shall substantially coincide with the procedures for documenting sale for resale transactions for sales and use tax purposes under Article II of the Tax Reform Code of 1971.

(2) The department shall pay all remitted surcharges to the State Treasurer for deposit into the fund within 30 days of receipt for use as provided for under this chapter.

(3) The department may retain up to 1% of remitted surcharges to pay for expenses directly related to the costs of administering the collection and remittance of surcharges collected under this section.

(June 29, 2015, P.L.36, No.12, eff. Aug. 1, 2015)

2015 Amendment. Act 12 added section 5307.1.

Cross References. Section 5307.1 is referred to in sections 5306.1, 5306.2 of this title.