financial business as hereinafter defined, profession, vocation
or commercial activity or making sales to persons within such
city of the first class. "Business" shall not include the
following:
(1) Any business conducted by a nonprofit corporation or
association organized for religious, charitable or
educational purposes, the business of any political
subdivision or of any authority created and organized under
and pursuant to law of this Commonwealth.
(2) The specific business conducted by any public
utility operating under the laws, rules and regulations
administered by the Pennsylvania Public Utility Commission or
conducted by a business subject to the jurisdiction of the
Interstate Commerce Commission of furnishing or supplying
service or services at the rates specified in its tariffs.
(3) The business of any insurance company, association
or exchange, or any fraternal, benefit or beneficial society
of any other state under the laws of which insurance
companies, associations or exchanges or fraternal, benefit or
beneficial societies of this Commonwealth doing business in
such other state are subjected, by reason of the tax imposed
by this act, to additional or further taxes, fines, penalties
or license fees by such other state.
(3.1) The specific business conducted by any
manufacturer of malt or brewed beverages as defined in
section 102 of the act of April 12, 1951 (P.L.90, No.21),
known as the Liquor Code, when engaged in the transportation,
sale or delivery of malt or brewed beverages to a licensed
importing distributor and acting under a license issued under
the Liquor Code.
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