Pennsylvania Consolidated & Unconsolidated Statutes
Chapter 45 - Miscellaneous Provisions
Section 4503 - Preemption of local taxes and license fees

(a) Statutes.--Video gaming terminals shall be exempt from taxes levied under the following:
(1) The act of August 5, 1932 (Sp.Sess., P.L.45, No.45), referred to as the Sterling Act.
(2) The act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act.
(3) 53 Pa.C.S. Pt. III Subpt. E (relating to home rule and optional plan government).
(4) Any statute that confers taxing authority to a political subdivision.
(b) Licensing fees.--Video gaming terminals are exempt from local licensing fees.

Structure Pennsylvania Consolidated & Unconsolidated Statutes