§ 9303 — Charitable status of certain veterans' organizations

Pennsylvania § 9303

• Jurisdiction: Pennsylvania
• Title 51: MILITARY AFFAIRS
• Part: PART VI
• Ch. 93: VETERANS' ORGANIZATIONS

Text

(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), 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), known as the Liquor Code.

Legislative History

(Oct. 16, 1998, P.L.780, No.96, eff. imd.) 1998 Amendment.Act 96 added section 9303.