PRINTER'S NO. 57
No. 61 Session of 2001
INTRODUCED BY HOLL, JANUARY 23, 2001
REFERRED TO FINANCE, JANUARY 23, 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," providing for an exclusion from sales tax with
11 regard to isolated transactions by charitable, volunteer and
12 religious organizations and nonprofit educational
13 institutions.
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
23 boats, aircraft or other similar tangible personal property
1 required under either Federal law or laws of this Commonwealth
2 to be registered or licensed) or services sold by or purchased
3 from a person not a vendor in an isolated transaction or sold by
4 or purchased from a person who is a vendor but is not a vendor
5 with respect to the tangible personal property or services sold
6 or purchased in such transaction: Provided, That inventory and
7 stock in trade so sold or purchased, shall not be excluded from
8 the tax by the provisions of this subsection. Isolated
9 transactions include sales of tangible personal property or
10 services by charitable organizations, religious organizations,
11 volunteer firefighters', ambulance or rescue organizations and
12 nonprofit educational institutions, whether or not the property
13 or services were purchased or donated for the specific purpose
14 of resale if the sales occur no more frequently than three times
15 in any calendar year and no more than a total of seven days in
16 any calendar year.
17 * * *
18 Section 2. This act shall take effect immediately.
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