PRIOR PRINTER'S NO. 1098 PRINTER'S NO. 1672
No. 957 Session of 2001
INTRODUCED BY DeLUCA, BARD, BARRAR, BEBKO-JONES, BELARDI,
BELFANTI, BISHOP, CAPPABIANCA, CAWLEY, CIVERA, L. I. COHEN,
M. COHEN, COLAFELLA, CORRIGAN, COSTA, COY, CURRY, DALEY,
DeWEESE, EACHUS, FAIRCHILD, FEESE, FRANKEL, FREEMAN, GEIST,
GEORGE, GORDNER, HARHAI, HENNESSEY, HORSEY, JAMES, KAISER,
LAUGHLIN, LESCOVITZ, LEVDANSKY, LUCYK, MARKOSEK, MAYERNIK,
McCALL, McGEEHAN, MELIO, MICOZZIE, NAILOR, OLIVER, ORIE,
PALLONE, PETRARCA, PIPPY, PISTELLA, READSHAW, ROONEY,
RUFFING, SAINATO, SAMUELSON, SCHULER, SHANER, SOLOBAY,
STABACK, TANGRETTI, TRAVAGLIO, TRELLO, TULLI, VANCE, WALKO,
WANSACZ, WATERS, WOJNAROSKI, YEWCIC, YOUNGBLOOD AND YUDICHAK,
MARCH 14, 2001
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, APRIL 24, 2001
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 smoke detectors, fire extinguishers and <--
11 other fire prevention and fire safety equipment from the
12 sales and use tax. FURTHER PROVIDING FOR EXCLUSIONS FROM <--
13 SALES AND USE TAX.
14 The General Assembly of the Commonwealth of Pennsylvania
15 hereby enacts as follows:
16 Section 1. Section 204 204(10) of the act of March 4, 1971 <--
17 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
18 by adding a clause AND THE SECTION IS AMENDED BY ADDING CLAUSES <--
1 to read:
2 Section 204. Exclusions from Tax.--The tax imposed by
3 section 202 shall not be imposed upon
4 * * *
5 (10) THE SALE AT RETAIL TO OR USE BY (I) ANY CHARITABLE <--
6 ORGANIZATION, VOLUNTEER FIREMEN'S ORGANIZATION OR NONPROFIT
7 EDUCATIONAL INSTITUTION, PARENT-TEACHER ORGANIZATION, OR (II) A
8 RELIGIOUS ORGANIZATION FOR RELIGIOUS PURPOSES OF TANGIBLE
9 PERSONAL PROPERTY OR SERVICES OTHER THAN PURSUANT TO A
10 CONSTRUCTION CONTRACT: PROVIDED, HOWEVER, THAT THE EXCLUSION OF
11 THIS CLAUSE SHALL NOT APPLY WITH RESPECT TO ANY TANGIBLE
12 PERSONAL PROPERTY OR SERVICES USED IN ANY UNRELATED TRADE OR
13 BUSINESS CARRIED ON BY SUCH ORGANIZATION OR INSTITUTION OR WITH
14 RESPECT TO ANY MATERIALS, SUPPLIES AND EQUIPMENT USED AND
15 TRANSFERRED TO SUCH ORGANIZATION OR INSTITUTION IN THE
16 CONSTRUCTION, RECONSTRUCTION, REMODELING, RENOVATION, REPAIRS
17 AND MAINTENANCE OF ANY REAL ESTATE STRUCTURE, OTHER THAN
18 BUILDING MACHINERY AND EQUIPMENT, EXCEPT MATERIALS AND SUPPLIES
19 WHEN PURCHASED BY SUCH ORGANIZATIONS OR INSTITUTIONS FOR ROUTINE
20 MAINTENANCE AND REPAIRS.
21 * * *
22 (61) The sale at retail or use of a smoke detector, fire
23 extinguisher and other fire prevention and fire safety
24 equipment.
25 (62) THE SALE AT RETAIL OF TAXABLE ITEMS BY PARENT-TEACHER <--
26 ORGANIZATIONS.
27 Section 2. This act shall take effect immediately.
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