PRIOR PRINTER'S NO. 2102 PRINTER'S NO. 2582
No. 1692 Session of 1987
INTRODUCED BY PETRARCA, SALOOM, PITTS, DeLUCA, HUTCHINSON, RICHARDSON AND GRUITZA, JULY 2, 1987
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES, AS AMENDED, DECEMBER 1, 1987
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," excluding purchases or uses made by certain
11 nonprofit corporations ORGANIZATIONS from sales tax. <--
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204(10) of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
16 to read:
17 Section 204. Exclusions from Tax.--The tax imposed by
18 section 202 shall not be imposed upon
19 * * *
20 (10) The sale at retail to or use by (i) any charitable
21 organization, volunteer firemen's organization [or], nonprofit <--
1 [educational] institution, as set forth in OR NATIONALLY <-- 2 CHARTERED NONPROFIT VETERANS' ORGANIZATION OR FRATERNAL 3 ORGANIZATION THAT QUALIFIES AS AN EXEMPT ORGANIZATION UNDER 4 section 501(c) of the Internal Revenue Code of 1954 (68A Stat. 5 3, 26 U.S.C. § 1 et seq.), or (ii) a religious organization for 6 religious purposes of tangible personal property or services: 7 Provided, however, That the exclusion of this clause shall not 8 apply with respect to any tangible personal property or services 9 used in any unrelated trade or business carried on by such 10 organization or institution or with respect to any materials, 11 supplies and equipment used in the construction, reconstruction, 12 remodeling, repairs and maintenance of any real estate, except 13 materials and supplies when purchased by such organizations or 14 institutions for routine maintenance and repairs. 15 * * * 16 Section 2. This act shall take effect in 60 days. G1L72JLW/19870H1692B2582 - 2 -