PRINTER'S NO. 3378
No. 2369 Session of 2006
INTRODUCED BY HERMAN, BAKER, BELARDI, BEYER, CALTAGIRONE, CURRY,
FABRIZIO, GEIST, GINGRICH, HANNA, HENNESSEY, HESS, KOTIK,
MARKOSEK, McILHATTAN, PETRARCA, PYLE, READSHAW, SATHER,
SEMMEL, SIPTROTH, SOLOBAY, SURRA, E. Z. TAYLOR AND THOMAS,
JANUARY 23, 2006
REFERRED TO COMMITTEE ON FINANCE, JANUARY 23, 2006
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 sales tax exclusions.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
14 No.2), known as the Tax Reform Code of 1971, is amended by
15 adding a clause to read:
16 Section 204. Exclusions from Tax.--The tax imposed by
17 section 202 shall not be imposed upon any of the following:
18 * * *
19 (65) The sale at retail to or for use by any nonprofit
20 association of any building materials and supplies used in the
1 construction, reconstruction, remodeling, renovation or repair
2 of any real property owned by the nonprofit association, if the
3 real property is exempt from real property taxation. For
4 purposes of this clause, the phrase "nonprofit association"
5 means an entity which is organized as a nonprofit corporation or
6 nonprofit unincorporated association under the laws of this
7 Commonwealth or the United States or any entity which is
8 authorized to do business in this Commonwealth as a nonprofit
9 corporation or unincorporated association under the laws of this
10 Commonwealth, including, youth or athletic associations,
11 volunteer fire, ambulance, religious, charitable, fraternal,
12 veterans, civic or any separately chartered auxiliary of any of
13 the foregoing entities, if organized and operated on a nonprofit
14 basis. This clause shall not be construed to curtail or limit
15 the tax exclusions otherwise provided for in clause (10).
16 Section 2. This act shall take effect in 60 days.
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