PRINTER'S NO. 3397
No. 2628 Session of 1994
INTRODUCED BY HANNA, GORDNER, SCHULER, MARKOSEK, PITTS, SAYLOR,
PHILLIPS, TRELLO, M. N. WRIGHT, REBER, SERAFINI, BAKER,
STABACK, COLAIZZO, MELIO, ARGALL, PISTELLA, GEIST, KASUNIC,
YANDRISEVITS, STURLA, LUCYK, E. Z. TAYLOR, TOMLINSON, STERN,
HASAY, CURRY, CLARK, L. I. COHEN, CAWLEY, MERRY, ADOLPH, FAJT
AND BELFANTI, MARCH 22, 1994
REFERRED TO COMMITTEE ON FINANCE, MARCH 22, 1994
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," providing for exclusions for nonprofit
11 construction projects.
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 (ii) a religious organization for
3 religious purposes of tangible personal property or services,
4 including any materials, supplies and equipment used in or
5 becoming a permanent part of the construction, reconstruction,
6 remodeling, repairs and maintenance of any real estate
7 construction project: Provided, however, That the exclusion of
8 this clause shall not apply with respect to any tangible
9 personal property or services used in any unrelated trade or
10 business carried on by such organization or institution [or with
11 respect to any materials, supplies and equipment used in the
12 construction, reconstruction, remodeling, repairs and
13 maintenance of any real estate], except materials and supplies
14 when purchased by such organizations or institutions for routine
15 maintenance and repairs.
16 * * *
17 Section 2. This act shall take effect in 60 days.
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