H0377B2849A04947 RLE:DHB 12/07/07 #90 A04947 AMENDMENTS TO HOUSE BILL NO. 377 Sponsor: REPRESENTATIVE PHILLIPS Printer's No. 2849 1 Amend Title, page 1, line 10, by inserting after 2 "penalties,"" 3 further providing for exclusions from sales tax; and 4 Amend Bill, page 1, lines 14 through 16, by striking out all 5 of said lines and inserting 6 Section 1. Section 204(10) of the act of March 4, 1971 7 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended 8 April 23, 1998 (P.L.239, No.45), is amended to read: 9 Section 204. Exclusions from Tax.--The tax imposed by 10 section 202 shall not be imposed upon any of the following: 11 * * * 12 (10) The sale at retail to or use by (i) any charitable 13 organization, volunteer firemen's organization or nonprofit 14 educational institution, or (ii) a religious organization for 15 religious purposes of tangible personal property or services 16 other than pursuant to a construction contract: Provided, 17 however, That the exclusion of this clause shall not apply with 18 respect to any tangible personal property or services used in 19 any unrelated trade or business carried on by such organization 20 or institution or with respect to any materials, supplies and 21 equipment used and transferred to such organization or 22 institution in the construction, reconstruction, remodeling, 23 renovation, repairs and maintenance of any real estate 24 structure, other than building machinery and equipment, except 25 materials and supplies when purchased by such organizations or 26 institutions for routine maintenance and repairs[.], unless the 27 organization or institution is a charitable organization in the 28 trade or business of construction, reconstruction, remodeling or 29 renovation of any real estate structure. 30 * * * 31 Section 1.1. The act is amended by adding a section to read: 32 Amend Sec. 2, page 2, line 27, by striking out "immediately" 33 and inserting 34 July 1, 2008 L7L90RLE/HB0377A04947