SENATE AMENDED
PRIOR PRINTER'S NOS. 1272, 1342 PRINTER'S NO. 2532
No. 1100 Session of 1985
INTRODUCED BY WILSON, TRELLO, J. L. WRIGHT, REINARD, BURNS,
GREENWOOD, CLYMER, GALLAGHER, KENNEY, PETRONE, CORDISCO AND
CORNELL, APRIL 30, 1985
AS AMENDED ON SECOND CONSIDERATION, IN SENATE, NOVEMBER 20, 1985
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 the tax materials used by
11 nonprofit organizations for purposes of commemoration and
12 memorialization of historical events.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
16 No.2), known as the Tax Reform Code of 1971, is amended by
17 adding a clause to read:
18 Section 204. Exclusions from Tax.--The tax imposed by
19 section 202 shall not be imposed upon
20 * * *
21 (45) The sale at retail or use of materials used in the
22 construction and erection of objects purchased by not-for-profit
1 organizations for purposes of commemoration and memorialization
2 of historical events, provided that the object is erected upon
3 publicly owned property or property to be conveyed to a public
4 entity upon the commemoration or memorialization of the
5 historical event.
6 Section 2. This act shall apply retroactively to the
7 calendar years 1983, 1984, 1985 and to all calendar years
8 thereafter. If applicable the Department of Revenue is directed
9 to issue refunds of the tax collected in the calendar years
10 1983, 1984 and 1985 or FOR the materials described in section <--
11 204(45) upon proper receipt of a petition for refund.
12 Section 3. The provisions of this act are severable. If any
13 provision of this act or its application to any person or
14 circumstance is held invalid, the invalidity shall not affect
15 other provisions or applications of this act which can be given
16 effect without the invalid provision or application.
17 Section 4. This act shall take effect immediately.
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