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Senate of Pennsylvania
Session of 2017 - 2018 Regular Session


Posted: December 7, 2016 04:41 PM
From: Senator Stewart J. Greenleaf
To: All Senate members
Subject: Sales Tax Exemptions
I am reintroducing Senate Bill 139, amending the Tax Reform Code of 1971 (Act 2) to exempt school booster clubs from having to charge sales tax on items they sell. The measure also covers youth sports programs regardless of whether the program is held on public or private property.

1993 Act 68 exempted from collecting the sales tax nonprofit associations that operate concession stands for the sale of food and beverages to support youth sports programs. The legislation limited the exemption to nonprofit associations that operate concession stands at an athletic field located on public property.

However, many youth sports programs are operated at athletic fields located on private property. For example, a Little League field may be on the property of an Elks Club. It seems unfair to exempt some nonprofit associations and not others depending on whether the athletic field happens to be on public or private property. Regardless of whether the concession stand is on public or private property, all the nonprofit associations have the same laudable goal of raising funds to assist and encourage these programs and activities for our young people.

Introduced as SB85