PRINTER'S NO. 2249
No. 1731 Session of 2003
INTRODUCED BY HERMAN, HUTCHINSON, PALLONE, ARMSTRONG, BARD,
BUNT, DALEY, DeWEESE, EGOLF, FREEMAN, GEIST, GEORGE,
GINGRICH, GOODMAN, HARHAI, JAMES, MAHER, S. MILLER, READSHAW,
SCHRODER, SEMMEL, SOLOBAY, WALKO, YOUNGBLOOD AND WEBER,
JUNE 26, 2003
REFERRED TO COMMITTEE ON FINANCE, JUNE 26, 2003
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 imposition of the sales and
11 use tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 202 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 subsection to read:
17 Section 202. Imposition of Tax.--* * *
18 (h) Notwithstanding any other provision of this article, the
19 sale or use of tangible personal property or service by a
20 charitable organization, volunteer firemen's organization, or
21 nonprofit educational institution or a religious organization
1 shall not be required to impose the tax under this article
2 provided that the sale is for the purpose of a fundraising
3 activity and the organization does not conduct the sales or
4 series of sales more than twelve times or more than a total
5 twenty-four days in any year.
6 Section 2. This act shall take effect in 60 days.
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