PRINTER'S NO. 981
No. 902 Session of 1993
INTRODUCED BY TRICH, COY, TRELLO, DeLUCA, SEMMEL, STEELMAN,
PISTELLA, RUDY, YANDRISEVITS, ROONEY, KENNEY, MELIO,
TANGRETTI, VAN HORNE, YEWCIC, SAURMAN, LAUGHLIN, REBER,
ARMSTRONG, COLAIZZO, PESCI, FARGO, ADOLPH, HUTCHINSON,
McNALLY AND CLARK, MARCH 24, 1993
REFERRED TO COMMITTEE ON FINANCE, MARCH 24, 1993
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," further providing for exclusions from the sales
11 and use tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, is amended by
16 adding a clause to read:
17 Section 204. Exclusions from Tax.--The tax imposed by
18 section 202 shall not be imposed upon
19 * * *
20 (49) The sale at retail or use of items which cost no more
21 than twenty dollars ($20) each sold by an eleemosynary or
1 nonprofit youth organization for purposes of youth activities
2 which the organization is formed to sponsor and support or by an
3 accredited elementary or secondary school for purposes of the
4 school or organized activities of the students enrolled therein.
5 Section 2. This act shall take effect in 60 days.
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