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§ 9303. Charitable status of certain veterans' organizations

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 51 Pa.C.S.A. Military Affairs

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 51 Pa.C.S.A. Military Affairs (Refs & Annos)
Part VI. Miscellaneous Provisions
Chapter 93. Veterans' Organizations (Refs & Annos)
51 Pa.C.S.A. § 9303
§ 9303. Charitable status of certain veterans' organizations
Currentness
(a) General rule.--Notwithstanding any other law to the contrary, any branch, post or camp of honorably discharged servicemen or servicewomen or an affiliated organization thereof shall be:
(1) Exempt from sales and use taxes imposed under Article II of the act of March 4, 1971 (P.L. 6, No. 2),1 known as the Tax Reform Code of 1971, for all purchases used for benevolent, charitable or patriotic purposes.
(2) Exempt from any real property taxes for that portion of the real property that is actually and regularly used for benevolent, charitable or patriotic purposes.
(b) Definition.--As used in this section, the term “affiliated organization” means an affiliated organization as defined in section 461.1(b) of the act of April 12, 1951 (P.L. 90, No. 21),2 known as the Liquor Code.

Credits

1998, Oct. 16, P.L. 780, No. 96, § 2, imd. effective.

Footnotes

1
72 P.S. § 7201-A et seq.
2
47 P.S. § 4-461.1.
51 Pa.C.S.A. § 9303, PA ST 51 Pa.C.S.A. § 9303
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document