PRIOR PRINTER'S NO. 378 PRINTER'S NO. 978
No. 365 Session of 1989
INTRODUCED BY ARMSTRONG, HELFRICK, RHOADES, LEMMOND, BRIGHTBILL,
SHAFFER, MADIGAN, PETERSON, SALVATORE, WENGER AND PECORA,
FEBRUARY 1, 1989
SENATOR ARMSTRONG, FINANCE, AS AMENDED, APRIL 25, 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. FURTHER PROVIDING FOR EXCLUSIONS FROM <--
13 SALES AND USE TAX.
14 The General Assembly of the Commonwealth of Pennsylvania
15 hereby enacts as follows:
16 Section 1. Section 204(1) of the act of March 4, 1971
17 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
18 to read:
19 Section 204. Exclusions from Tax.--The tax imposed by
20 section 202 shall not be imposed upon
21 (1) The sale at retail or use of tangible personal property
22 (other than motor vehicles, trailers, semi-trailers, motor
23 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 (I) BY A GROUP WHICH SUPPORTS, BENEFITS, ENHANCES AND <--
15 ENCOURAGES THE PURPOSES OF A SPECIFIC CHARITABLE ORGANIZATION
16 AND WHICH IS SPONSORED BY OR AFFILIATED WITH THE ORGANIZATION,
17 REGARDLESS OF THE NUMBER OF SALES AND THE NUMBER OF DAYS ON
18 WHICH SALES OCCUR IN ANY YEAR;
19 (II) BY A GROUP WHICH SUPPORTS, BENEFITS, ENHANCES AND
20 ENCOURAGES THE PURPOSES OF A NONPROFIT EDUCATIONAL INSTITUTION
21 AND WHICH IS SPONSORED BY OR AFFILIATED WITH THE INSTITUTION,
22 REGARDLESS OF THE NUMBER OF SALES AND THE NUMBER OF DAYS ON
23 WHICH SALES OCCUR IN ANY YEAR; AND
24 (III) BY VOLUNTEER FIREFIGHTERS', AMBULANCE OR RESCUE SQUAD
25 ORGANIZATIONS IF SALES OCCUR NO MORE FREQUENTLY THAN SIX TIMES
26 IN ANY YEAR AND ON NO MORE THAN A TOTAL OF TWELVE DAYS IN ANY
27 YEAR.
28 * * *
29 Section 2. This act shall take effect immediately.
A12L72JLW/19890S0365B0978 - 2 -