An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for crimes.

SB 707 amends the Tax Reform Code of 1971 regarding sales and use tax offenses. The bill clarifies advertising practices for businesses by stating that it is not a crime to include the sales tax amount in an advertised price. This is permitted provided the advertisement conspicuously states that the advertised price includes the sales tax. This change directly affects businesses and advertisers displaying prices for goods or services subject to sales tax.