PA HB315

Amends Section 227 of Pennsylvania's Tax Reform Code of 1971 to change how sales tax collection discounts are calculated for licensed retailers

Eliminates the current discount structure that caps compensation at either 1% of tax collected or flat amounts based on filing frequency ($25/monthly, $75/quarterly, $150/semiannual)

Establishes a new tiered discount: 1% of tax collected on the first $1,000,000 of taxable revenue, plus 0.25% on taxable revenue exceeding $1,000,000

Takes effect 60 days after enactment