PRINTER'S NO. 1281
No. 1109 Session of 1985
INTRODUCED BY STUBAN, BALDWIN, SHOWERS, DALEY, KASUNIC, COLE AND
F. E. TAYLOR, MAY 1, 1985
REFERRED TO COMMITTEE ON FINANCE, MAY 1, 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 sales and use tax sales at
11 retail to or use by volunteer firemen's relief associations
12 of tangible personal property or services.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 204(10) of the act of March 4, 1971
16 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
17 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, volunteer firemen's organization, volunteer
1 firemen's relief association organized pursuant to the act of
2 June 11, 1968 (P.L.149, No.84), known as the "Volunteer
3 Firemen's Relief Association Act," or nonprofit educational
4 institution, or (ii) a religious organization for religious
5 purposes of tangible personal property or services: Provided,
6 however, That the exclusion of this clause shall not apply with
7 respect to any tangible personal property or services used in
8 any unrelated trade or business carried on by such organization,
9 association or institution or with respect to any materials,
10 supplies and equipment used in the construction, reconstruction,
11 remodeling, repairs and maintenance of any real estate, except
12 materials and supplies when purchased by such organizations,
13 associations or institutions for routine maintenance and
14 repairs.
15 * * *
16 Section 2. This act shall take effect in 60 days.
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