PRINTER'S NO. 1221
No. 1063 Session of 1975
INTRODUCED BY ZEARFOSS, RYAN, WORRILOW, LYNCH AND WHITTLESEY,
APRIL 21, 1975
REFERRED TO COMMITTEE ON FINANCE, APRIL 22, 1975
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 certain persons from taxes for
11 education.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Clause (10) of section 204, act of March 4, 1971
15 (P.L.6, No.2), known as the "Tax Reform Code of 1971," is
16 amended to read:
17 Section 204. Exclusions from Tax.--The tax imposed by
18 section 202 shall not be imposed upon
19 * * *
20 (10) The sale at retail to or use by (i) any charitable
21 organization, volunteer firemen's organization, [or] nonprofit
22 educational institution, or person who is sixty-five years of
1 age or older or whose spouse is sixty-five years of age or older
2 or who is a widow or widower fifty-five years of age or older or
3 who is permanently disabled, or (ii) a religious organization
4 for religious purposes of tangible personal property or
5 services: Provided, however, That the exclusion of this clause
6 shall not apply with respect to any tangible personal property
7 or services used in any unrelated trade or business carried on
8 by such organization or institution or with respect to any
9 materials, supplies and equipment used in the construction,
10 reconstruction, remodeling, repairs and maintenance of any real
11 estate, except materials and supplies when purchased by such
12 organizations or institutions for routine maintenance and
13 repairs.
14 * * *
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