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

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