PRINTER'S NO. 819
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
766
Session of
2015
INTRODUCED BY DINNIMAN, TEPLITZ, GREENLEAF, COSTA, RAFFERTY,
FONTANA, WHITE, VULAKOVICH, BREWSTER, BROOKS, YUDICHAK AND
TARTAGLIONE, APRIL 29, 2015
REFERRED TO FINANCE, APRIL 29, 2015
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in sales and use tax, further providing for
exclusions from tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 204(10) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, amended
July 2, 2012 (P.L.751, No.85), is amended and the section is
amended by adding a clause to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(10) [The] Except as otherwise provided in clause (10.1),
the sale at retail to or use by (i) any charitable organization,
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volunteer firemen's organization, volunteer firefighters' relief
association as defined in 35 Pa.C.S. ยง 7412 (relating to
definitions) or nonprofit educational institution, or (ii) a
religious organization for religious purposes of tangible
personal property or services other than pursuant to a
construction contract: Provided, however, That the exclusion of
this clause shall not apply with respect to any tangible
personal property or services used in any unrelated trade or
business carried on by such organization or institution or with
respect to any materials, supplies and equipment used and
transferred to such organization or institution in the
construction, reconstruction, remodeling, renovation, repairs
and maintenance of any real estate structure, other than
building machinery and equipment, except materials and supplies
when purchased by such organizations or institutions for routine
maintenance and repairs. If the department has issued sales
tax-exempt status to a volunteer firefighters' organization or a
volunteer firefighters' relief association, the sales tax-exempt
status may not expire unless the activities of the organization
or association change so that the organization or association
does not qualify as an institution of purely public charity in
which case the organization or association shall immediately
notify the department of the change. If the department
ascertains that an organization or association no longer
qualifies as an institution of purely public charity, the
department may revoke the sales tax-exempt status of the
organization or association.
(10.1) The sale at retail or use by a volunteer firemen's
organization of any materials, supplies and equipment in the
construction, reconstruction, remodeling, renovation, repair and
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maintenance of any real estate structure.
* * *
Section 2. This act shall take effect in 60 days.
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