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2000 SESSION

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HB 1494 BPOL tax; related entity exclusion.

Introduced by: Jeannemarie Devolites | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED:

BPOL tax; related entity exclusion. Broadens the "affiliated group" definition to include limited partnerships, limited liability partnerships, and limited liability companies organized under the laws of the Commonwealth or another state in addition to stock corporations. Localities may not levy the BPOL tax on the receipts or purchases of such "entities" in an affiliated group from others in the same affiliated group.

SUMMARY AS PASSED HOUSE:

BPOL tax; related entity exclusion. Broadens the "affiliated group" definition to include registered partnerships, limited partnerships, limited liability partnerships, and limited liability companies or corporations in addition to stock corporations. Localities may not levy the BPOL tax on the receipts or purchases of such "entities" in an affiliated group from others in the same affiliated group.

SUMMARY AS INTRODUCED:

BPOL tax; related entity exclusion. Broadens the "affiliated group" definition to include partnerships, limited partnerships, limited liability partnerships, and limited liability companies or corporations in addition to stock corporations. Localities may not levy the BPOL tax on the receipts or purchases of such "entities" in an affiliated group from others in the same affiliated group.