PRINTER'S NO. 559
No. 535 Session of 1999
INTRODUCED BY CORRIGAN, READSHAW, MAYERNIK, FLICK, PESCI,
STABACK, GIGLIOTTI, WALKO, LAUGHLIN, SERAFINI, MELIO AND
TANGRETTI, FEBRUARY 10, 1999
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 10, 1999
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 exemptions from the retail
11 sales tax.
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, amended
16 April 23, 1998 (P.L.239, No.45), is 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 (ii) a religious organization for
1 religious purposes of tangible personal property or services
2 [other than pursuant to a construction contract] , including any
3 materials, supplies and equipment used in the construction,
4 reconstruction, remodeling, repairs and maintenance of any real
5 estate, and all materials and supplies when purchased by such
6 organizations or institutions for routine maintenance and
7 repairs: Provided, however, That the exclusion of this clause
8 shall not apply with respect to any tangible personal property
9 or services used in any unrelated trade or business carried on
10 by such organization or institution [or with respect to any
11 materials, supplies and equipment used and transferred to such
12 organization or institution in the construction, reconstruction,
13 remodeling, renovation, repairs and maintenance of any real
14 estate structure, other than building machinery and equipment,
15 except materials and supplies when purchased by such
16 organizations or institutions for routine maintenance and
17 repairs].
18 * * *
19 Section 2. This act shall take effect immediately.
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