PRINTER'S NO. 378

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No. 365 Session of 1989

        INTRODUCED BY ARMSTRONG, HELFRICK, RHOADES, LEMMOND, BRIGHTBILL,
           SHAFFER, MADIGAN, PETERSON, SALVATORE, WENGER AND PECORA,
           FEBRUARY 1, 1989

        REFERRED TO FINANCE, FEBRUARY 1, 1989

                                     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 that no tax shall be imposed on a
    11     certain number of sales by volunteer firemen's, ambulance or
    12     rescue organizations.

    13     The General Assembly of the Commonwealth of Pennsylvania
    14  hereby enacts as follows:
    15     Section 1.  Section 204(1) of the act of March 4, 1971
    16  (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
    17  to read:
    18     Section 204.  Exclusions from Tax.--The tax imposed by
    19  section 202 shall not be imposed upon
    20     (1)  The sale at retail or use of tangible personal property
    21  (other than motor vehicles, trailers, semi-trailers, motor
    22  boats, aircraft or other similar tangible personal property

     1  required under either Federal law or laws of this Commonwealth
     2  to be registered or licensed) or services sold by or purchased
     3  from a person not a vendor in an isolated transaction or sold by
     4  or purchased from a person who is a vendor but is not a vendor
     5  with respect to the tangible personal property or services sold
     6  or purchased in such transaction: Provided, That inventory and
     7  stock in trade so sold or purchased, shall not be excluded from
     8  the tax by the provisions of this subsection. Isolated
     9  transactions include sales of tangible personal property or
    10  services by volunteer firemen's, ambulance or rescue
    11  organizations if the sales occur no more frequently than six
    12  times in any year and no more than a total of twelve days in any
    13  year.
    14     * * *
    15     Section 2.  This act shall take effect immediately.










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