PRINTER'S NO. 2151
No. 1727 Session of 1997
INTRODUCED BY NICKOL, BUXTON, NAILOR, FARGO, BROWN, SATHER,
DEMPSEY, GORDNER, FICHTER, McNAUGHTON, SANTONI, ZUG, MELIO,
S. H. SMITH, LYNCH, SCHRODER, McCALL, STERN, BARD, READSHAW,
WOGAN, COLAFELLA, TRICH, TANGRETTI, PLATTS, L. I. COHEN,
STABACK, SEYFERT, WALKO, BENNINGHOFF, BOSCOLA, HUTCHINSON,
TIGUE, MILLER, ROSS, EGOLF, E. Z. TAYLOR, ITKIN, SERAFINI,
C. WILLIAMS, HALUSKA, SAYLOR, VANCE, MAITLAND, YOUNGBLOOD,
WAUGH, TRAVAGLIO, BAKER, PHILLIPS, HENNESSEY, PISTELLA AND
BROWNE, AUGUST 1, 1997
REFERRED TO COMMITTEE ON FINANCE, AUGUST 1, 1997
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," further providing for exclusion from tax.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 204(49) of the act of March 4, 1971
14 (P.L.6, No.2), known as the Tax Reform Code of 1971, added
15 December 3, 1993 (P.L.473, No.68), is amended to read:
16 Section 204. Exclusions from Tax.--The tax imposed by
17 section 202 shall not be imposed upon
18 * * *
1 (49) The sale at retail or use of food and beverages by
2 nonprofit associations which support sports programs and which
3 operate at fixed locations [on public property]. For purposes of
4 this clause, the phrases:
5 (i) "nonprofit association" means an entity which is
6 organized as a nonprofit corporation or nonprofit unincorporated
7 association under the laws of this Commonwealth or the United
8 States or any entity which is authorized to do business in this
9 Commonwealth as a nonprofit corporation or unincorporated
10 association under the laws of this Commonwealth, including, but
11 not limited to, youth or athletic associations, volunteer fire,
12 ambulance, religious, charitable, fraternal, veterans, civic, or
13 any separately chartered auxiliary of the foregoing, if
14 organized and operated on a nonprofit basis;
15 (ii) "fixed location" means a permanent structure or
16 building;
17 (iii) ["public property" means real property which is owned
18 or leased by a county, municipality or school district or any
19 authority of a county or municipality;
20 (iv)] "sports program" means baseball (including softball),
21 football, basketball, soccer and any other competitive sport
22 formally recognized as a sport by the United States Olympic
23 Committee as specified by and under the jurisdiction of the
24 Amateur Sports Act of 1978 (Public Law 95-606, 36 U.S.C. § 371
25 et seq.), the Amateur Athletic Union or the National Collegiate
26 Athletic Association. The term shall be limited to a program or
27 that portion of a program that is organized for recreational
28 purposes and whose activities are substantially for such
29 purposes and which is primarily for participants who are 18
30 years of age or younger or whose 19th birthday occurs during the
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1 year of participation or the competitive season, whichever is
2 longer. There shall, however, be no age limitation for programs
3 operated for persons with physical handicaps or persons with
4 mental retardation;
5 [(v)] (iv) "support" means the funds raised from sales are
6 used to pay the expenses of a sports program or the nonprofit
7 association sells the food and beverages at a fixed location
8 where a sports program is being conducted under this act.
9 * * *
10 Section 2. This act shall take effect in 60 days.
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