PRIOR PRINTER'S NO. 2249 PRINTER'S NO. 3939
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, WEBER AND
THOMAS, JUNE 26, 2003
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES,
MAY 26, 2004
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; EXEMPTING CUSTODY FEES RELATING TO PETS FROM SALES <--
12 TAX; AND FURTHER PROVIDING FOR EXCLUSIONS FROM REALTY
13 TRANSFER TAX.
14 The General Assembly of the Commonwealth of Pennsylvania
15 hereby enacts as follows:
16 Section 1. Section 202 of the act of March 4, 1971 (P.L.6,
17 No.2), known as the Tax Reform Code of 1971, is amended by
18 adding a subsection to read:
19 Section 202. Imposition of Tax.--* * *
20 (h) Notwithstanding any other provision of this article, the
21 sale or use of tangible personal property or service by a
1 charitable organization, volunteer firemen's organization, or
2 nonprofit educational institution or a religious organization
3 shall not be required to impose the tax under this article
4 provided that the sale is for the purpose of a fundraising
5 activity and the organization does not conduct the sales or
6 series of sales more than twelve times or more than a total
7 twenty-four days in any year.
8 Section 2. This act shall take effect in 60 days. <--
9 SECTION 2. SECTIONS 204 AND 1102-C.3 OF THE ACT ARE AMENDED <--
10 BY ADDING CLAUSES TO READ:
11 SECTION 204. EXCLUSIONS FROM TAX.--THE TAX IMPOSED BY
12 SECTION 202 SHALL NOT BE IMPOSED UPON ANY OF THE FOLLOWING:
13 * * *
14 (65) FEES CHARGED BY NONPROFIT HUMANE ORGANIZATIONS TO
15 TRANSFER CUSTODY AND POSSESSION OF ANIMALS THAT ARE USED AS
16 HOUSEHOLD PETS.
17 SECTION 1102-C.3. EXCLUDED TRANSACTIONS.--THE TAX IMPOSED BY
18 SECTION 1102-C SHALL NOT BE IMPOSED UPON:
19 * * *
20 (23) A TRANSFER BETWEEN A MUNICIPALITY AND A VOLUNTEER FIRE
21 COMPANY AS DEFINED IN SECTION 3 OF THE ACT OF JULY 15, 1976
22 (P.L.1036, NO.208), KNOWN AS THE "VOLUNTEER FIRE COMPANY,
23 AMBULANCE SERVICE AND RESCUE SQUAD ASSISTANCE ACT."
24 SECTION 3. THIS ACT SHALL TAKE EFFECT AS FOLLOWS:
25 (1) THE ADDITION OF SECTIONS 202(H) AND 204(65) OF THE
26 ACT SHALL TAKE EFFECT IN 60 DAYS.
27 (2) THE REMAINDER OF THIS ACT SHALL TAKE EFFECT
28 IMMEDIATELY.
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