PRINTER'S NO. 1482

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No. 1347 Session of 1993

        INTRODUCED BY FAJT, GORDNER, STISH, JADLOWIEC, MARKOSEK, VANCE,
           KAISER, PETTIT, MELIO, ROBINSON, YANDRISEVITS, STURLA,
           VAN HORNE, L. I. COHEN, REBER, MAYERNIK, HANNA, COLAFELLA,
           LEVDANSKY, PITTS, HENNESSEY, B. SMITH, SAURMAN, ARMSTRONG,
           SANTONI, LAUGHLIN, WOGAN, RAYMOND, HASAY, TRELLO, PISTELLA,
           CURRY, KASUNIC, CLARK, DeWEESE, KING, MICHLOVIC, FLICK,
           DeLUCA, ROONEY, LAUB, COY, EGOLF, GERLACH, GEIST AND TRICH,
           APRIL 21, 1993

        REFERRED TO COMMITTEE ON FINANCE, APRIL 21, 1993

                                     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 an additional exclusion from sales tax.

    11     The General Assembly of the Commonwealth of Pennsylvania
    12  hereby enacts as follows:
    13     Section 1.  Section 204 of the act of March 4, 1971 (P.L.6,
    14  No.2), known as the Tax Reform Code of 1971, is amended by
    15  adding a clause to read:
    16     Section 204.  Exclusions from Tax.--The tax imposed by
    17  section 202 shall not be imposed upon
    18     * * *
    19     (49)  The sale at retail or use of food and beverages by

     1  nonprofit corporations operating at fixed locations on public
     2  property is not subject to tax.
     3     Section 2.  The Department of Revenue shall not take any
     4  action to collect or enforce any unpaid tax liability incurred
     5  on or after January 1, 1991 for retail sales of food and
     6  beverages by nonprofit corporations which would be excluded from
     7  tax under section 204(49) of the act.
     8     Section 3.  This act shall be retroactive to January 1, 1988.
     9     Section 4.  This act shall take effect immediately.














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