Bill Text: PA SB1328 | 2011-2012 | Regular Session | Introduced

---

Bill Title: In sales and use tax, further providing for exclusions from tax.

Spectrum: Slight Partisan Bill (Democrat 11-6)

Status: (Introduced - Dead) 2011-11-09 - Referred to FINANCE [SB1328 Detail]

Download: Pennsylvania-2011-SB1328-Introduced.html

---

PRINTER'S NO. 1755
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 1328 Session of2011
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:
* * *
(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.
* * *
Section 2. This act shall take effect in 60 days.
20110SB1328PN1755 - 2 -