PRINTER'S NO. 278
No. 245 Session of 1983
INTRODUCED BY J. L. WRIGHT, BOYES, GRIECO, FARGO, B. SMITH,
ITKIN, CIVERA, CORNELL, CESSAR, BELFANTI, KUKOVICH, MILLER,
RYBAK, BOOK, NOYE, BOWSER, MICOZZIE, ARTY, GALLAGHER, MERRY,
REINARD, MRKONIC, GODSHALL, STEVENS, ALDERETTE, BURNS,
FISCHER, CORDISCO, ZWIKL, RUDY, JOHNSON, DeLUCA,
E. Z. TAYLOR, PETRARCA AND McINTYRE, FEBRUARY 16, 1983
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 16, 1983
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," relating to sale or use tax exemption for
11 volunteer fire companies.
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 and a clause is added 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
1 organization, [volunteer firemen's organization] or nonprofit
2 educational institution, or (ii) a religious organization for
3 religious purposes of tangible personal property or services:
4 Provided, however, That the exclusion of this clause shall not
5 apply with respect to any tangible personal property or services
6 used in any unrelated trade or business carried on by such
7 organization or institution or with respect to any materials,
8 supplies and equipment used in the construction, reconstruction,
9 remodeling, repairs and maintenance of any real estate, except
10 materials and supplies when purchased by such organizations or
11 institutions for routine maintenance and repairs.
12 * * *
13 (44) The sale at retail to or use by volunteer firemen's
14 organizations of tangible property or services. However, the
15 exclusion of this clause shall not apply with respect to any
16 tangible property or services used in any manner or for any
17 purpose which is not directly related to the primary purposes of
18 such organizations. This exemption shall specifically include,
19 but not be limited to, purchases for the construction, repair,
20 and maintenance, and the purchase of materials or services
21 associated therewith, made for the purpose of housing
22 firefighting and rescue equipment.
23 Section 2. This act shall take effect in 60 days.
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