PRINTER'S NO. 279
No. 246 Session of 1983
INTRODUCED BY J. L. WRIGHT, KOSINSKI, FARGO, B. SMITH, ITKIN,
CORNELL, CESSAR, BELFANTI, MILLER, RYBAK, NOYE, BOWSER,
MICOZZIE, WOGAN, ARTY, GALLAGHER, MERRY, REINARD, MRKONIC,
GODSHALL, STEVENS, ALDERETTE, BURNS, FISCHER, CORDISCO,
ZWIKL, DeLUCA, E. Z. TAYLOR, PETRARCA AND McINTYRE,
FEBRUARY 16, 1983
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 16, 1983
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 senior citizen organizations
11 from taxes on sales.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204(10) of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
16 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
1 organization, volunteer firemen's organization [or], nonprofit
2 educational institution, or senior citizen organizations which
3 are multiservice or neighborhood service centers as defined
4 under Department of Public Welfare regulations, or (ii) a
5 religious organization for religious purposes of tangible
6 personal property or services: Provided, however, That the
7 exclusion of this clause shall not apply with respect to any
8 tangible personal property or services used in any unrelated
9 trade or business carried on by such organization or institution
10 or with respect to any materials, supplies and equipment used in
11 the construction, reconstruction, remodeling, repairs and
12 maintenance of any real estate, except materials and supplies
13 when purchased by such organizations or institutions for routine
14 maintenance and repairs.
15 * * *
16 Section 2. This act shall take effect in 60 days.
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