PRINTER'S NO. 2824
No. 2168 Session of 1988
INTRODUCED BY MILLER, FEBRUARY 8, 1988
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 8, 1988
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," defining the term "isolated transaction" or
11 "isolated sale" for purposes of sales and use tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 201 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 201. Definitions.--The following words, terms and
18 phrases when used in this Article II shall have the meaning
19 ascribed to them in this section, except where the context
20 clearly indicates a different meaning:
21 * * *
22 (w) "Isolated transaction" or "isolated sale." Infrequent
1 sales of a nonrecurring nature made either by a person not
2 engaged in the business of selling tangible personal property or
3 by a person who acquired the tangible personal property for his
4 own use or consumption, and not sold in the regular course of
5 the business of such person. Such sales shall not:
6 (1) occur more frequently than three times nor for more than
7 a total of seven days in any one calendar year; or
8 (2) be made from a location at which other businesses are
9 making similar sales of the same taxable property or services
10 upon which tax is required to be collected, unless such sales
11 are made by a charitable, volunteer firemen's or religious
12 organization, or by a nonprofit educational institution, and
13 either:
14 (i) the items of tangible personal property sold by the
15 organization or institution are donated to it by the persons who
16 designed or created them; or
17 (ii) the sales are in conjunction with an exposition,
18 carnival or fair either organized or run by such an organization
19 or institution, even if such event is participated in by
20 entities which must collect the tax on their sales.
21 Section 2. This act shall take effect in 60 days.
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