PRINTER'S NO. 1464
No. 1246 Session of 1983
INTRODUCED BY KLINGAMAN, HAYES, J. L. WRIGHT, CIMINI, BELFANTI,
MANMILLER, BOYES, HALUSKA, FARGO, BOWSER, AFFLERBACH, HERMAN,
NOYE, MOEHLMANN, KOWALYSHYN, HAGARTY, BUNT, McCALL, BATTISTO,
GODSHALL, COLAFELLA, GRIECO, DURHAM, McVERRY, F. E. TAYLOR,
FREIND, ARTY, PETRONE, W. W. FOSTER, STEIGHNER, ARMSTRONG,
SALOOM, PITTS, SHOWERS, DORR, PETERSON, MORRIS, FATTAH,
FLICK, SEMMEL, BRANDT, KUKOVICH, LASHINGER, LEVI, JOHNSON,
PETRARCA, CLYMER, BURD, E. Z. TAYLOR, HASAY, RUDY, GRUPPO,
GREENWOOD, DAVIES, DeLUCA, D. W. SNYDER, G. M. SNYDER,
KASUNIC, BALDWIN, B. SMITH, FISCHER, TELEK, WASS, BROUJOS AND
PRATT, JUNE 22, 1983
REFERRED TO COMMITTEE ON FINANCE, JUNE 22, 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," further providing for exclusions from the tax for
11 education.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204(10) of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
16 to read:
17 Section 204. Exclusions from Tax.--The tax imposed by
18 section 202 shall not be imposed upon
1 * * *
2 (10) The sale at retail to or use by (i) any charitable
3 organization, volunteer firemen's organization, including an
4 auxiliary or similar group of persons whose sole purpose for
5 organizing is to support or sponsor the work of a volunteer fire
6 company, or nonprofit educational institution, or (ii) a
7 religious organization for religious purposes of tangible
8 personal property or services: Provided, however, That the
9 exclusion of this clause shall not apply with respect to any
10 tangible personal property or services used in any unrelated
11 trade or business carried on by such organization or institution
12 or with respect to any materials, supplies and equipment used in
13 the construction, reconstruction, remodeling, repairs and
14 maintenance of any real estate, except materials and supplies
15 when purchased by such organizations or institutions for routine
16 maintenance and repairs.
17 * * *
18 Section 2. This act shall take effect immediately.
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