PRINTER'S NO. 236
No. 211 Session of 1983
INTRODUCED BY JOHNSON, GEORGE, J. L. WRIGHT, B. SMITH, VROON,
BOYES, CLYMER, MICOZZIE, HALUSKA, E. Z. TAYLOR, KUKOVICH,
CIVERA, ALDERETTE, PERZEL, MRKONIC, MILLER, TELEK AND
McINTYRE, FEBRUARY 14, 1983
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 14, 1983
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," exempting from the sales tax, purchases made by a
11 volunteer fire company.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, is amended by
16 adding a clause to read:
17 Section 204. Exclusions from Tax.--The tax imposed by
18 section 202 shall not be imposed upon
19 * * *
20 (44) The sale at retail of tangible personal property or
21 services to or use by a volunteer fire company, to include fund-
1 raising activities conducted thereby.
2 Section 2. This act shall take effect in 60 days.
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