PRINTER'S NO. 128
No. 133 Session of 1999
INTRODUCED BY HOLL, JANUARY 12, 1999
REFERRED TO FINANCE, JANUARY 12, 1999
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," exempting sales of Christmas trees by charitable
11 organizations from the sales tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, amended April 23,
16 1998 (P.L.239, No.45), is amended by adding a clause to read:
17 Section 204. Exclusions from Tax.--The tax imposed by
18 section 202 shall not be imposed upon
19 * * *
20 (58) The sale at retail of Christmas trees by charitable
21 organizations, volunteer fire, ambulance or rescue services,
22 nonprofit educational institutions or religious organizations.
1 Section 2. This act shall take effect in 60 days.
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