PRINTER'S NO. 262
No. 242 Session of 1977
INTRODUCED BY BRUNNER, O'DONNELL, ZEARFOSS, GARZIA AND HASKELL,
FEBRUARY 9, 1977
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 9, 1977
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 from taxes on sales, as charitable
11 organizations, nonprofit civic or community development
12 organizations.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Clause (10) of section 204, act of March 4, 1971
16 (P.L.6, No.2), known as the "Tax Reform Code of 1971," is
17 amended to read:
18 Section 204. Exclusions from Tax.--The tax imposed by
19 section 202 shall not be imposed upon
20 * * *
21 (10) The sale at retail to or use by (i) any charitable
22 organization (including nonprofit civic or community development
23 organizations), volunteer firemen's organization or nonprofit
1 educational institution, or (ii) a religious organization for
2 religious purposes of tangible personal property or services:
3 Provided, however, That the exclusion of this clause shall not
4 apply with respect to any tangible personal property or services
5 used in any unrelated trade or business carried on by such
6 organization or institution or with respect to any materials,
7 supplies and equipment used in the construction, reconstruction,
8 remodeling, repairs and maintenance of any real estate, except
9 materials and supplies when purchased by such organizations or
10 institutions for routine maintenance and repairs.
11 * * *
12 Section 2. This act shall take effect immediately.
L20L56CVV/19770H0242B0262 - 2 -