PRIOR PRINTER'S NO. 2120 PRINTER'S NO. 2426
No. 1661 Session of 1985
INTRODUCED BY SHOWERS, STUBAN, PHILLIPS, BALDWIN, LUCYK, RUDY,
CHADWICK AND BELFANTI, SEPTEMBER 19, 1985
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, NOVEMBER 12, 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," providing for an exclusion from the tax of sales
11 by charitable, volunteer firemen's, ambulance, rescue and
12 religious organizations, and nonprofit educational
13 institutions in certain isolated transactions.
14 The General Assembly of the Commonwealth of Pennsylvania
15 hereby enacts as follows:
16 Section 1. Section 204(1) of the act of March 4, 1971
17 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
18 to read:
19 Section 204. Exclusions from Tax.--The tax imposed by
20 section 202 shall not be imposed upon
21 (1) The sale at retail or use of tangible personal property
22 (other than motor vehicles, trailers, semi-trailers, motor
1 boats, aircraft or other similar tangible personal property
2 required under either Federal law or laws of this Commonwealth
3 to be registered or licensed) or services sold by or purchased
4 from a person not a vendor in an isolated transaction or sold by
5 or purchased from a person who is a vendor but is not a vendor
6 with respect to the tangible personal property or services sold
7 or purchased in such transaction: Provided, That inventory and
8 stock in trade so sold or purchased, shall not be excluded from
9 the tax by the provisions of this subsection. Isolated
10 transactions include sales of tangible personal property or
11 services by charitable organizations, volunteer firemen's,
12 ambulance or rescue organizations, religious organizations, and
13 nonprofit educational institutions if the sales occur no more
14 than a total of fourteen days in any calendar year.
15 * * *
16 Section 2. This act shall take effect immediately JULY 1, <--
17 1986.
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