THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY DINNIMAN, BAKER, COSTA, FONTANA, KASUNIC, RAFFERTY, SCHWANK, TARTAGLIONE, WAUGH, PILEGGI, SOLOBAY, WARD, BREWSTER AND STACK, NOVEMBER 9, 2011

REFERRED TO FINANCE, NOVEMBER 9, 2011  

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act Relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," in sales and use tax, further providing for

exclusions from tax.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 204(10) of the act of March 4, 1971

(P.L.6, No.2), known as the Tax Reform Code of 1971, amended

April 23, 1998 (P.L.239, No.45), is amended and the section is

amended by adding a clause to read:

Section 204.  Exclusions from Tax.--The tax imposed by

section 202 shall not be imposed upon any of the following:  

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(10)  [The] Except as otherwise provided in clause (10.1),

the sale at retail to or use by (i) any charitable organization,

volunteer firemen's organization or nonprofit educational

institution, or (ii) a religious organization for religious

purposes of tangible personal property or services other than

pursuant to a construction contract: Provided, however, That the

exclusion of this clause shall not apply with respect to any

tangible personal property or services used in any unrelated

trade or business carried on by such organization or institution

or with respect to any materials, supplies and equipment used

and transferred to such organization or institution in the

construction, reconstruction, remodeling, renovation, repairs

and maintenance of any real estate structure, other than

building machinery and equipment, except materials and supplies

when purchased by such organizations or institutions for routine

maintenance and repairs.

(10.1)  The sale at retail or use by a volunteer firemen's

organization of any materials, supplies and equipment in the

construction, reconstruction, remodeling, renovation, repair and

maintenance of any real estate structure.

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Section 2.  This act shall take effect in 60 days.