PRINTER'S NO. 813
No. 716 Session of 1975
INTRODUCED BY DORR, DeVERTER, RHODES, TADDONIO,
A. C. FOSTER JR., BRANDT, S. E. HAYES JR., NOYE AND PITTS,
MARCH 17, 1975
REFERRED TO COMMITTEE ON FINANCE, MARCH 18, 1975
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," excluding from sales and use taxes sales to
11 certain charitable organizations.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Clause (10) of section 204, act of March 4, 1971
15 (P.L.6, No.2), known as the "Tax Reform Code of 1971," is
16 amended 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
21 organization including, but not limited to, charitable
22 organization subject to the act of August 9, 1963 (P.L.628,
1 No.337), known as the "Solicitation of Charitable Funds Act,"
2 volunteer firemen's organization or, nonprofit educational
3 institution, or (ii) a religious organization for religious
4 purposes of tangible personal property or services: Provided,
5 however, That the exclusion of this clause shall not apply with
6 respect to any tangible personal property or services used in
7 any unrelated trade or business carried on by such organization
8 or institution or with respect to any materials, supplies and
9 equipment used in the construction, reconstruction, remodeling,
10 repairs and maintenance of any real estate, except materials and
11 supplies when purchased by such organizations or institutions
12 for routine maintenance and repairs.
13 * * *
14 Section 2. This act shall take effect in 60 days.
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