PRIOR PRINTER'S NOS. 1751, 1865 PRINTER'S NO. 2504
No. 1490 Session of 1975
INTRODUCED BY MESSRS. BRUNNER, DeMEDIO, MILLIRON AND
O'KEEFE, JUNE 16, 1975
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES,
NOVEMBER 25, 1976
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 DEFINING CHARITABLE ORGANIZATION FOR <--
11 SALES TAX PURPOSES AND further providing for additions to
12 INCOME tax. <--
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 SECTION 1. CLAUSE (10) OF SECTION 204, ACT OF MARCH 4, 1971 <--
16 (P.L.6, NO.2), KNOWN AS THE "TAX REFORM CODE OF 1971," IS
17 AMENDED TO READ:
18 SECTION 204. EXCLUSIONS FROM TAX.--THE TAX IMPOSED BY
19 SECTION 202 SHALL NOT BE IMPOSED UPON
20 * * *
21 (10) THE SALE AT RETAIL TO OR USE BY (I) ANY CHARITABLE
22 ORGANIZATION AS DEFINED IN SECTION 170 OF THE FEDERAL INTERNAL
1 REVENUE CODE OF 1954 AND REGULATIONS THEREUNDER, VOLUNTEER
2 FIREMEN'S ORGANIZATION OR NONPROFIT EDUCATIONAL INSTITUTION, OR
3 (II) A RELIGIOUS ORGANIZATION FOR RELIGIOUS PURPOSES OF TANGIBLE
4 PERSONAL PROPERTY OR SERVICES: PROVIDED, HOWEVER, THAT THE
5 EXCLUSION OF THIS CLAUSE SHALL NOT APPLY WITH RESPECT TO ANY
6 TANGIBLE PERSONAL PROPERTY OR SERVICES USED IN ANY UNRELATED
7 TRADE OR BUSINESS CARRIED ON BY SUCH ORGANIZATION OR INSTITUTION
8 OR WITH RESPECT TO ANY MATERIALS, SUPPLIES AND EQUIPMENT USED IN
9 THE CONSTRUCTION, RECONSTRUCTION, REMODELING, REPAIRS AND
10 MAINTENANCE OF ANY REAL ESTATE, EXCEPT MATERIALS AND SUPPLIES
11 WHEN PURCHASED BY SUCH ORGANIZATIONS OR INSTITUTIONS FOR ROUTINE
12 MAINTENANCE AND REPAIRS.
13 * * *
14 Section 1. 2. Subsection (e) of section 352, act of March 4, <--
15 1971 (P.L.6, No.2), known as "The Tax Reform Code of 1971,"
16 Article III OF THE ACT, added August 31, 1971 (P.L.362, No.93), <--
17 is amended to read:
18 Section 352. Additions.-- * * *
19 (e) Any person required to collect, account for and pay over
20 any tax imposed by this article who wilfully fails to collect
21 such tax or truthfully account for and pay over such tax, or
22 wilfully attempts in any manner to evade or defeat any such tax
23 or the payment thereof, shall, in addition to other penalties
24 provided by law, be liable to a penalty equal to the total
25 amount of the tax evaded or not collected or not accounted for
26 and paid over. No penalty shall be imposed under subsection (b)
27 [or], (c) or (h) for any offense to which this subsection (e) is
28 applicable. The term "person" as used in this subsection
29 includes an officer or employe of a corporation, or a member or
30 employe of a partnership, who as such officer, employe or member
19750H1490B2504 - 2 -
1 is under a duty to perform the act in respect of which the
2 violation occurs.
3 * * *
4 Section 2. 3. Section 352 of the act is amended by adding a <--
5 subsection to read:
6 Section 352. Additions.-- * * *
7 (h) If any amount of tax required to be withheld by an
8 employer and paid over to the department under this article is
9 not paid on or before the due date prescribed under section 319,
10 there shall be added thereto and paid to the department five per
11 cent of such underpayment for each month or fraction thereof
12 from the due date to the date paid, but the total of such
13 additions shall not exceed fifty per cent of the amount of
14 underpayment for such period.
15 Section 3. 4. This act shall take effect immediately. <--
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