1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An 
2act relating to tax reform and State taxation by codifying 
3and enumerating certain subjects of taxation and imposing 
4taxes thereon; providing procedures for the payment, 
5collection, administration and enforcement thereof; providing 
6for tax credits in certain cases; conferring powers and 
7imposing duties upon the Department of Revenue, certain 
8employers, fiduciaries, individuals, persons, corporations 
9and other entities; prescribing crimes, offenses and 
10penalties," in tax for education, further providing for 
11exclusions.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. Section 204(49) of the act of March 4, 1971 
15(P.L.6, No.2), known as the Tax Reform Code of 1971, amended 
16April 23, 1998 (P.L.239, No.45), is amended to read:

17Section 204. Exclusions from Tax.--The tax imposed by
18section 202 shall not be imposed upon any of the following:

19* * *

20(49) The sale at retail or use of food and beverages by

1nonprofit associations which support sports programs or youth 
2centers. For purposes of this clause, the phrases:

3(i) "nonprofit association" means an entity which is 
4organized as a nonprofit corporation or nonprofit unincorporated 
5association under the laws of this Commonwealth or the United 
6States or any entity which is authorized to do business in this 
7Commonwealth as a nonprofit corporation or unincorporated 
8association under the laws of this Commonwealth, including, but 
9not limited to, youth or athletic associations, volunteer fire, 
10ambulance, religious, charitable, fraternal, veterans, civic, or 
11any separately chartered auxiliary of the foregoing, if 
12organized and operated on a nonprofit basis;

13(iv) "sports program" means baseball (including softball), 
14football, basketball, soccer and any other competitive sport 
15formally recognized as a sport by the United States Olympic 
16Committee as specified by and under the jurisdiction of the 
17Amateur Sports Act of 1978 (Public Law 95-606, 36 U.S.C. § 371 
18et seq.), the Amateur Athletic Union or the National Collegiate 
19Athletic Association. The term shall be limited to a program or 
20that portion of a program that is organized for recreational 
21purposes and whose activities are substantially for such 
22purposes and which is primarily for participants who are 18 
23years of age or younger or whose 19th birthday occurs during the 
24year of participation or the competitive season, whichever is 
25longer. There shall, however, be no age limitation for programs 
26operated for persons with physical handicaps or persons with 
27mental retardation;

28(v) "support" means:

29(A) the funds raised from sales are used to pay the expenses
30of a sports program or a youth center; or

1(B) the nonprofit association sells the food and beverages
2at a youth center or a location where a sports program is being
3conducted under this act[.];

4(vi) "youth center" means a fixed location used primarily 
5for programs for individuals who are 19 years of age or younger 
6as long as the programs are:

7(A) conducted primarily by volunteers;

8(B) designed to advance recreational, civic or moral
9objectives; and

10(C) conducted by an organization that is qualified under 
11section 501(c)(3) of the Internal Revenue Code of 1986 (Public 
12Law 99-514, 26 U.S.C. § 501(c)(3)) and that has obtained an 
13exemption number from the department as a charitable 
14organization under clause (10).

15* * *

16Section 2. The amendment of section 204(49) of the act shall
17apply to sales at retail or uses after December 31, 2013.

18Section 3. This act shall take effect immediately.