Summary: Local license tax; mobile food units. Provides that when the owner of a mobile food unit, defined as a restaurant mounted on wheels and readily moveable at any time during its operation, pays a license tax in the locality in which the mobile food unit is registered, no other license shall be required in any other locality in the Commonwealth. The exemption from paying the license tax in other localities will expire two years after the payment of the initial license tax in the locality in which the mobile food unit is registered. During the two-year exemption period, the owner may exempt up to three mobile food units from license taxation in other localities. Regardless of any license tax exemption, the owner must register with the commissioner of the revenue or director of finance in any locality in which he conducts business.

Summary: Retail sales and use tax; absorption of taxby a dealer. Authorizes a dealer to absorb all or a portion ofthe sales and use tax due on an item, so long as the dealer separatelystates the full amount of the tax due at the point of the sale ortransaction and remits the full amount due to the Department of Taxationwith the return covering the period in which the sale or transactiontook place.