| PRINTER'S NO. 525 |
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. | 503 | Session of 2013 |
INTRODUCED BY HICKERNELL, BENNINGHOFF, AUMENT, BOBACK, BRADFORD, V. BROWN, COHEN, CUTLER, DENLINGER, EMRICK, FLECK, GROVE, HARKINS, C. HARRIS, HENNESSEY, HESS, KAUFFMAN, M. K. KELLER, KORTZ, LAWRENCE, MACKENZIE, METCALFE, MILLER, MILNE, MOUL, READSHAW, SAINATO, SWANGER, TALLMAN, TAYLOR AND YOUNGBLOOD, FEBRUARY 4, 2013
REFERRED TO COMMITEE ON FINANCE, FEBRUARY 4, 2013
AN ACT
1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2act relating to tax reform and State taxation by codifying
3and enumerating certain subjects of taxation and imposing
4taxes thereon; providing procedures for the payment,
5collection, administration and enforcement thereof; providing
6for tax credits in certain cases; conferring powers and
7imposing duties upon the Department of Revenue, certain
8employers, fiduciaries, individuals, persons, corporations
9and other entities; prescribing crimes, offenses and
10penalties," in tax for education, further providing for
11exclusions.
12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:
14Section 1. Section 204(49) of the act of March 4, 1971
15(P.L.6, No.2), known as the Tax Reform Code of 1971, amended
16April 23, 1998 (P.L.239, No.45), is amended to read:
17Section 204. Exclusions from Tax.--The tax imposed by
18section 202 shall not be imposed upon any of the following:
19* * *
20(49) The sale at retail or use of food and beverages by
1nonprofit associations which support sports programs or youth
2centers. For purposes of this clause, the phrases:
3(i) "nonprofit association" means an entity which is
4organized as a nonprofit corporation or nonprofit unincorporated
5association under the laws of this Commonwealth or the United
6States or any entity which is authorized to do business in this
7Commonwealth as a nonprofit corporation or unincorporated
8association under the laws of this Commonwealth, including, but
9not limited to, youth or athletic associations, volunteer fire,
10ambulance, religious, charitable, fraternal, veterans, civic, or
11any separately chartered auxiliary of the foregoing, if
12organized and operated on a nonprofit basis;
13(iv) "sports program" means baseball (including softball),
14football, basketball, soccer and any other competitive sport
15formally recognized as a sport by the United States Olympic
16Committee as specified by and under the jurisdiction of the
17Amateur Sports Act of 1978 (Public Law 95-606, 36 U.S.C. § 371
18et seq.), the Amateur Athletic Union or the National Collegiate
19Athletic Association. The term shall be limited to a program or
20that portion of a program that is organized for recreational
21purposes and whose activities are substantially for such
22purposes and which is primarily for participants who are 18
23years of age or younger or whose 19th birthday occurs during the
24year of participation or the competitive season, whichever is
25longer. There shall, however, be no age limitation for programs
26operated for persons with physical handicaps or persons with
27mental retardation;
28(v) "support" means:
29(A) the funds raised from sales are used to pay the expenses
30of a sports program or a youth center; or
1(B) the nonprofit association sells the food and beverages
2at a youth center or a location where a sports program is being
3conducted under this act[.];
4(vi) "youth center" means a fixed location used primarily
5for programs for individuals who are 19 years of age or younger
6as long as the programs are:
7(A) conducted primarily by volunteers;
8(B) designed to advance recreational, civic or moral
9objectives; and
10(C) conducted by an organization that is qualified under
11section 501(c)(3) of the Internal Revenue Code of 1986 (Public
12Law 99-514, 26 U.S.C. § 501(c)(3)) and that has obtained an
13exemption number from the department as a charitable
14organization under clause (10).
15* * *
16Section 2. The amendment of section 204(49) of the act shall
17apply to sales at retail or uses after December 31, 2013.
18Section 3. This act shall take effect immediately.