reglab/statecodes huggingface dataset:
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › GENERAL PROVISIONS › Section 31.6 - Persons rendering nontaxable services

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Application of tax
.
						Under the TRC, taxable services include services constituting a "sale at
						retail," and services made taxable because of the broad definition of "purchase
						price" contained in the TRC. See section 201(g) and (k)(4) of the TRC
						(72
						P. S. §
													7201(g) and
						(k)(4)). See also §§
												31.1-31.3,
						31.5 and
						33.2. Persons rendering nontaxable
						services are consumers of the taxable personal property and services used in
						their business, and shall pay tax upon their purchase or use thereof. Following
						are examples of services upon which the person rendering the service does not
						collect tax but is liable for payment of tax on the purchase of taxable
						personal property and services used in the person's business:
(1) Services rendered by the learned
						professions.
(2) Barber-beautician
						services. Services performed on wigs, falls or other hair-pieces are subject to
						tax.
(3) Funeral director
						services.
(4) Stenographic
						services.
(5) Construction or
						repair services to realty.
(6)
						Hauling and transportation services.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › CONSTRUCTION CONTRACTORS › Section 31.13 - Claims for exemptions

Current through Register Vol. 54, No. 28, July 13, 2024
(a) With
						the exception of the limited exemption set forth under subsections (h)-(k), a
						contractor may not claim an exemption upon his purchase of materials, supplies,
						equipment or parts which he installs so as to become a part of the real estate
						in conjunction with his construction activities. Thus, a contractor erecting a
						building, repairing a roof, replacing a door for a governmental agency,
						manufacturer, processor, public utility, school district, charitable or
						religious organization, and the like, shall pay tax upon the property which he
						consumes and is not entitled to use the exemption of the ultimate customer for
						whom he is performing the contract.
(b) Effective March 4, 1971, the exemption
						which a contractor has with respect to contracts with public utilities,
						manufacturers, and the like, has been limited. The exemption is limited to the
						purchase of property constituting equipment, machinery and parts thereof which
						the contractor, in conjunction with his contract, transfers to and is
						subsequently used directly by the public utility, manufacturer, processor, and
						the like. To qualify for exemption the equipment, machinery or parts thereof
						shall be used directly in the rendition of a public utility service,
						manufacturing operation, and the like, upon installation. The exemption applies
						whether or not the equipment, machinery or part thereof is affixed to the real
						estate. The following are examples of equipment to which the limited exemption
						applies:
(1) Coal conveyor systems,
						pulverizers, boilers, cooling towers, electrostatic precipitators, utility
						poles, transmission wire, transmission wire poles, transmission and substation
						equipment installed for public utilities or electric cooperatives.
(2) Sanitary sewer, not storm sewers, or
						water mains, manholes and covers, sewage treatment equipment, pumping equipment
						installed for public utilities, municipalities or municipal
						authorities.
(3) Machinery and
						equipment which act upon or convey the manufactured or processed product
						between the first and last production operation installed for manufacturers or
						processors. Machinery and equipment which act upon or convey dairy products
						between the point where raw milk enters the clarifier to the point the dairy
						product is bottled or capped, installed for a dairy.
(4) Silos which produce ensilage, hay and
						grain conveyor systems, irrigation pumps, pipe and fittings, water pumps and
						piping used to convey water to farm animals installed for a farmer.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › CONSTRUCTION CONTRACTORS › Section 31.14 - Taxes paid purchases resold (TPPR)

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If a contractor later resells a
						particular item to a nonexempt customer with respect to which he has paid sales
						tax at the time of purchase, he shall nonetheless collect the full sales tax
						upon his retail price from his customer, and he shall report the tax collected
						to the Department. He may, at the time he reports the tax, take a credit on
						account of "Taxes Paid-Purchases Resold" (TPPR) against the tax which he has
						collected equal in amount to the tax which he paid to his supplier, provided
						that he paid the tax to his supplier within 3 years of the date of resale. He
						shall indicate upon his return the amount of tax which he has paid to his
						suppliers upon items sold which he is crediting against the tax collected from
						his customer on account of TPPR. It is not sufficient merely to report and
						remit tax upon the "markup" without indicating to the Department upon his
						return the amount of credit which he has taken.
Example:
"X" Company purchases 100
						  sinks during the month of August at $70 per sink. "X" pays tax to its supplier
						  upon all of the sinks, since "X" does not know or have good reason to know that
						  all or any specified number of them will be sold. Later "X" uses 60 of the
						  sinks in construction activities, and sells 40 of them over-the-counter at a
						  retail price of $100 per sink. "X" collects sales tax of $240 upon the sale of
						  these sinks.
(b) In
						reporting the tax upon its return, "X" Company shall show the following with
						respect to these transactions:
(1) Total Gross Sales
$4,000.00
(2) Total Nontaxable Sales
-
(3) Net Taxable Sales
4,000.00
(4) Total Amount of Tax Collected
240.00
(5) Less 1% Commission
2.40
(6) Net Amount of Tax Collected
237.60
(7) Amount of Use Tax Incurred
-
(8) Total Tax Due
$237.60
Less TPPR
168.00
69.60
The TPPR figure represents the amount
								  of tax paid to ''X'' Company's supplier upon the sinks which ''X'' resold (40 X
								  $70 X 6%). Item (8) shall be inserted upon the return form on the ''Total Tax
								  Due'' line, the TPPR amount being inserted in front of the total amount in the
								  rules column, thus:
(8) TOTAL TAX DUE (line 6 plus line
								  7)-TPPR $168.00
$69.60
This section cited in 61 Pa. Code §
														31.11 (relating to definitions);
							 61 Pa. Code §
														31.15 (relating to reciprocal
							 credit for taxes paid other states); 61 Pa. Code §
														46.3 (relating to construction
							 contractor installing stained glass windows); 61 Pa. Code §
														46.7 (relating to nonresident
							 contractors); and 61 Pa. Code §
														46.8 (relating to industrialized
							 housing).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › CONSTRUCTION CONTRACTORS › Section 31.15 - Reciprocal credit for taxes paid other states

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A contractor may be entitled to a tax
						credit against tax owed to the Commonwealth upon property used or consumed in
						this state. To be entitled to such credit, the following conditions shall be
						met:
(1) Purchase and possession of the
						property shall be made in a state other than this Commonwealth; and
(2) Sales tax shall have been legally paid
						upon the property to the other state; and
(3) The sales tax law of the other state must
						grant substantially the same tax credit for sales tax paid to the Commonwealth.
						A list of states granting tax credit is available from the Department,
						attention Legal Bureau.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › CONSTRUCTION CONTRACTORS › Section 31.16 - Contractors acting as agents for their exempt customers

Current through Register Vol. 54, No. 28, July 13, 2024
A contractor who, under a binding agreement with his
						  customer, acts in the capacity as an agent is subject to this chapter in the
						  same manner as he would if the agency relationship did not exist.
Example:
"X" Contractor and "Y" Public
						  Utility enter an agency contract for the construction of an electrical
						  generation station. The agency contract provides that "X" Contractor shall
						  purchase all equipment, materials and supplies as agent for "Y" Public Utility.
						  The exemption available to "X" Contractor is limited to the purchase of
						  machinery, equipment and parts thereof which upon installation are directly
						  used in generating and transmission of electricity. "X" Contractor is not
						  entitled to the same exemption as that of "Y" Public Utility.
This section cited in 61 Pa. Code §
														31.11 (relating to definitions);
							 61 Pa. Code §
														46.3 (relating to construction
							 contractor installing stained glass windows); 61 Pa. Code §
														46.7 (relating to nonresident
							 contractors); 61 Pa. Code §
														46.8 (relating to industrialized
							 housing); and 61 Pa. Code §
														58.13 (relating to carpeting and
							 other floor coverings).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › SPECIALIZED TYPES OF BUSINESS OR PROPERTY › Section 31.22 - Duplicating

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Sale at
						retail of taxable property.
Persons engaged in the process of
						accurately duplicating, reproducing or forming a durable medium for the
						reproduction of an original document are vendors of copies purchased by their
						customers, whether or not produced to the special order of the customer.
						Duplicating includes, but is not limited to, the production of photostatic
						copies or blueprints. Sales tax applies to all charges for the products sold at
						retail, including charges for the making of copies out of materials furnished
						by the customer. The purchase price may not be reduced on account of expenses
						incurred, such as rentals of equipment, or salaries or wages paid to assistants
						whether or not such expenses are itemized in billings to customers.
(b)
Purchase of supplies and
						equipment.
The purchase of items, such as chemicals, film, proof paper
						or other supplies used or consumed in the process of duplicating, reproducing
						or forming a durable medium for the reproduction of an original is subject to
						tax. Vendors may claim the resale exemption on purchases of tangible personal
						property which they directly resell or incorporate into products which they
						resell.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › SPECIALIZED TYPES OF BUSINESS OR PROPERTY › Section 31.23 - Auctioneers

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Sales
						by auctioneer.
An auctioneer selling his own tangible personal
						property shall collect and remit the tax. When he is engaged by another to sell
						tangible personal property and the sale at auction takes place on premises of
						the auctioneer, the tax shall also be collected and remitted to the
						Commonwealth by the auctioneer.
(b)
Sales on premises other than auctioneer's.
When the owner of
						tangible personal property sold at auction, other than on auctioneer's
						premises, is regularly engaged in selling the property, the auctioneer shall be
						deemed to be the agent of the owner and the owner is responsible for the
						collection of the tax on the transaction. If the owner is not regularly engaged
						in selling property, the transactions are not taxable.
(c)
Sales for out-of-State
						owners.
An auctioneer selling tangible personal property within this
						Commonwealth shall collect the tax notwithstanding the fact that the property
						belongs to an out-of-State owner.
(d)
Computation of tax.
The
						tax shall be computed upon the total purchase price of each transaction without
						deduction for the auctioneer's commission.
This section cited in 61 Pa. Code §
														32.4 (relating to isolated
							 sales).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › SPECIALIZED TYPES OF BUSINESS OR PROPERTY › Section 31.24 - Florists

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Sale or
						rental of floral products.
Florists shall collect the tax upon sale or
						rental of flowers, wreaths, bouquets, potted plants and property of a like
						nature.
(b)
Telephone or
						telegraphic orders.
On all telephone or telegraph orders to be
						transmitted by one florist located within this Commonwealth to another florist
						who shall make delivery, either within or without this Commonwealth, the
						florist taking the order shall collect and report the tax on the gross amount
						of the order. Effective March 4, 1971, the tax applies to telegraph or
						telephone charges whether or not they are separately stated. A florist
						receiving telephone or telegraph orders from another florist may not collect
						tax on the orders.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › SPECIALIZED TYPES OF BUSINESS OR PROPERTY › Section 31.25 - Licensing of club plan secretaries and other independent vendors

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Every person
						operating a club or similar merchandising plan, or operating as an independent
						vendor representing a particular supplier selling taxable property shall obtain
						a license from the Department and collect tax on merchandise sold by him,
						unless the one supplying the merchandise has been authorized by the Department
						to register and precollect tax from the club secretaries or independent vendors
						based upon the purchase price of the merchandise to the ultimate consumer. When
						the person supplying the merchandise registers to collect the tax, the club
						secretaries or vendors shall reimburse themselves for the tax paid to the
						supplier by adding the tax, as such, to the purchase price and collecting it
						from their customer.
(b) For a
						supplier to collect tax on behalf of club secretaries or independent vendors,
						he shall make application to and receive authorization from the
						Department.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › SPECIALIZED TYPES OF BUSINESS OR PROPERTY › Section 31.26 - Financial institutions

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Purchases by financial institutions.
A financial institution
						shall pay the tax at the time of purchase of all tangible personal property to
						be used by it in the conduct of its business. This includes all tangible
						personal property gratuitously furnished by the financial institutions to its
						customers, such as passbooks, check books, deposit slip books or similar
						items.
(b)
Sales by
						financial institutions.
A financial institution selling personalized
						check books, coin banks or other items of tangible personal property subject to
						tax may do one of the following:
(1) Obtain a
						license, collect the tax from its customers and remit the tax collected along
						with its monthly returns.
(2) Elect
						not to register and file returns, if in the latter case it pays tax to its
						suppliers based upon the price at which the merchandise is to be sold by the
						financial institution to its customers and reimburse itself for the tax so paid
						by collecting the tax from its customers.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › SPECIALIZED TYPES OF BUSINESS OR PROPERTY › Section 31.27 - Morticians and funeral directors

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Taxable sales to funeral
						directors.
Sales to morticians and funeral directors of tangible
						personal property to be used or dispensed in the operation of their business
						are sales at retail and subject to the tax imposed by the act. Taxable
						equipment, materials and supplies include, but are not limited to: hearses,
						limousines and flower cars; shrouds; clothing specially designed and only
						usable for burial purposes; chairs; gloves; cosmetics; embalming supplies;
						embalming equipment; flowers and floral decoration.
(b)
Exemption.
The sale or
						use of caskets, movable burial vaults, and markers and tombstones for human
						graves shall be exempt from tax.
(c)
Rentals of property to funeral
						directors.
Rentals of property such as limousines, hearses and flower
						cars to morticians and funeral directors to be used by them in rendering of
						services in conjunction with a funeral shall be taxable and the funeral
						director shall pay a sales tax on the rentals in the manner provided in §
												31.4 (relating to rentals or
						leases of tangible personal property).
(d)
Rentals of property by funeral
						directors.
Morticians and funeral directors who rent property to
						others shall register and collect tax with respect to such rentals. Use of
						property in conjunction with a funeral service performed by the person owning
						the property shall not be deemed to be a rental. If a separate charge is made
						for rental of specific items, the tax applies.
Example:
A funeral director who on
						  occasion rents a hearse or other equipment to another funeral director shall
						  register and collect tax upon the rental. The funeral director shall also pay
						  tax when he purchased the hearse since it was not purchased for use
						  predominantly in a rental business.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › SPECIALIZED TYPES OF BUSINESS OR PROPERTY › Section 31.28 - Vending machines

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Definitions.
The following words and terms, when used in this
						section, have the following meanings, unless the context clearly indicates
						otherwise:
Juice beverage
-A liquid beverage
						  containing at least 25% by volume natural fruit or vegetable juice.
Meal
-A variety of foods prepared for
						  immediate consumption and sold as a single item.
Operator
-A person who makes sales of
						  tangible personal property, including food or beverages, primarily through a
						  vending machine.
Selected food and beverage items
-Soft
						  drinks; meals; hot or cold sandwiches, including cold meat sandwiches, cheese
						  sandwiches, hoagies, hot dogs, hamburgers and similar sandwiches; brewed
						  coffee; hot beverages such as hot chocolate, hot tea and similar items; food
						  from salad bars; pizza, soup and other food items dispensed from the vending
						  machine in a heated form or which are served in cold form and normally heated
						  in an oven or microwave provided by the operator.
Soft drink
-
(i) All nonalcoholic beverages, whether
						carbonated or not, such as soda water; ginger ale; Coca Cola; lime cola; Pepsi
						Cola; Dr. Pepper; fruit juice when plain or carbonated water, flavoring or
						syrup is added; carbonated water; orangeade; lemonade; root beer or all
						preparations, commonly referred to as "soft drinks" of whatsoever kind, and are
						further designated as including all beverages, commonly referred to as "soft
						drinks," which are made with or without the use of any syrup.
(ii) The term does not include a juice
						beverage.
Vending machine
-A device which
						  mechanically dispenses tangible personal property, including food and
						  beverages, for a purchase price.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › VEHICLES › Section 31.41 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in this
						  section and §§
												31.42-31.50, have the following
						  meanings, unless the context clearly indicates otherwise:
Fair rental value
-The amount which
						  would be charged for the rental of a vehicle in the open market for a similar
						  period of time and place. When the actual fair rental value is unknown, the
						  Department will recognize 3% of the purchase price as a monthly fair rental
						  value of a vehicle if the purchase price is the fair market value of the
						  vehicle.
Motor vehicle
-A vehicle which is
						  self-propelled except one which is propelled solely by human power or by
						  electric power obtained from overhead trolley wires but not operated upon
						  rails.
Prevailing market price
-The price
						  which the vehicle will bring if offered for sale in the open market at the time
						  and place of the taxable transfer or use of the vehicle.
Purchase price
-The total value of
						  anything paid or delivered or promised to be paid or delivered, whether in
						  money or otherwise, including an encumbrance or other obligation assumed by the
						  transferee.
Registered dealer
-A person who has
						  secured a license as a vehicle dealer with the State Board of Motor Vehicle
						  Manufacturers, Dealers and Salesperson, or who is a dealer of motorcycles and
						  is registered with the Bureau of Motor Vehicles, Department of
						  Transportation.
Trailer or semitrailer
-A vehicle which
						  is designed to be towed by a motor vehicle and which does not exceed the
						  maximum size and weight for operation on the highway as a licensed
						  vehicle.
Transfer of registration
-The
						  procurement from the Bureau of Motor Vehicles, Department of Transportation of
						  a certificate of title or license registration under
						  75 Pa.C.S. §§
													101-9821.
Vehicle
-Every device in, upon, or by
						  which a person or property is or may be transported or drawn upon a highway
						  except devices used exclusively upon rails or tracks and mobile
						  homes.
This section cited in 61 Pa. Code §
														31.7 (relating to use tax); 61 Pa.
							 Code §
														31.41a (relating to scope); 61 Pa.
							 Code §
														33.2 (relating to scope); and 61
							 Pa. Code §
														60.16 (relating to Local Sales,
							 Use and Hotel Occupancy Tax).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › VEHICLES › Section 31.41a - Scope

Current through Register Vol. 54, No. 28, July 13, 2024
Sections
						  31.41,
						  31.42-31.50 and this section apply to
						  the sale or use of vehicles. Transactions involving the rental or lease of
						  motor vehicles are governed by §
												47.17 (relating to lease or rental
						  of vehicles and rolling stock) and not by §§
												31.41, 31.42-31.50 and this
						  section.
This section cited in 61 Pa. Code §
														31.7 (relating to use tax); 61 Pa.
							 Code §
														31.41 (relating to definitions);
							 61 Pa. Code §
														33.2 (relating to purchase price);
							 and 61 Pa. Code §
														60.16 (relating to Local Sales,
							 Use and Hotel Occupancy Tax).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › VEHICLES › Section 31.42 - Tax incidence

Current through Register Vol. 54, No. 28, July 13, 2024
Generally, any sale at retail or use of a vehicle
						  within this Commonwealth is subject to tax. This shall include the isolated
						  sale or use of a vehicle required to be licensed or registered under either
						  Federal or State law.
This section cited in 61 Pa. Code §
														31.7 (relating to use tax); 61 Pa.
							 Code §
														31.41 (relating to definitions);
							 61 Pa. Code §
														31.41a (relating to scope); 61 Pa.
							 Code §
														33.2 (relating to purchase price);
							 and 61 Pa. Code §
														60.16 (relating to Local Sales,
							 Use and Hotel Occupancy Tax).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › VEHICLES › Section 31.43 - Collection of tax

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Transfers for which a Certificate of Title is obtained.
When
						there has been a taxable transfer or use of a vehicle and a Certificate of
						Title is obtained from the Bureau of Motor Vehicles (Bureau) of the Department
						of Transportation, the applicable tax shall be paid as a prerequisite to the
						obtaining of a Certificate of Title. When the purchaser permits another person
						or firm to pay the tax and that person's or firm's check is uncollectible, the
						purchaser shall remain personally liable for the tax. All transfers for
						registration shall be accompanied by a Form MV-4ST "Vehicle Sales and Use Tax
						Return," whether or not the transfer is subject to tax.
(b)
Transfers by registered dealers
						for which a Certificate of Title is not obtained.
When there has been
						a taxable transfer of a vehicle, by a registered dealer, and the dealer knows
						or has reason to know that a Certificate of Title will not be obtained or
						required from the Bureau, the dealer shall be registered with the Bureau and
						collect and remit the applicable tax upon the purchase price of the vehicle.
						The failure of a dealer to have evidence which establishes the securing of a
						Certificate of Title for or by the customer presumptively shall make the dealer
						liable for any tax applicable to the transfer. When the Registered Dealer
						collects the applicable tax from his customer, he shall insert upon the
						customer's purchase invoice the amount of tax which he has collected.
This section cited in 61 Pa. Code §
														31.7 (relating to use tax); 61 Pa.
							 Code §
														31.41 (relating to definitions);
							 61 Pa. Code §
														31.41a (relating to scope); 61 Pa.
							 Code §
														33.2 (relating to purchase price);
							 and 61 Pa. Code §
														60.16 (relating to Local Sales,
							 Use and Hotel Occupancy Tax).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › VEHICLES › Section 31.44 - Computation of tax

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Purchase price.
The tax is computed upon the full amount of
						the purchase price of a vehicle less the trade-in deduction. A deduction from
						the purchase price shall be permitted for an amount equal to the amount of a
						trade-in allowed on the purchase, if the trade-in occurs at the same time of
						the sale. A separate or independent sale of a vehicle is not considered a
						trade-in, even if the proceeds of the sale are immediately applied by the
						seller to a purchase of a vehicle from the buyer. The following items are
						included in the amount of the purchase price:
(1) Federal Excise Tax, since it is not a tax
						at the retail level.
(2) Financing
						and insurance charges, unless the charges are separately stated as a separate
						item upon the customer's invoice.
(3) Delivery or freight charges for delivery
						of a vehicle from a manufacturer or distributor to a dealer whether or not they
						are separately stated upon the customer's invoice. Delivery charges from the
						dealer to the customer whether or not they are separately stated upon the
						customer's invoice.
(4) Warranty or
						"service" charges.
(5) Charges for
						preparation of or additional work upon a vehicle.
(6) Additional accessories or equipment
						placed in or upon the vehicle by the dealer even though the charge may be
						separately stated upon the customer's invoice.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › VEHICLES › Section 31.45 - Credit against tax

Current through Register Vol. 54, No. 28, July 13, 2024
A credit shall be granted with respect to vehicles
						  purchased for use outside of this Commonwealth equal to the tax paid to another
						  state by reason of a tax similar to the tax imposed by the Commonwealth. Credit
						  may not be granted unless the other state grants similar tax relief to persons
						  who have paid tax to the Commonwealth. A listing of other states granting
						  similar tax relief may be obtained from the Department of Revenue (Attn: Legal
						  Bureau) upon request.
This section cited in 61 Pa. Code §
														31.7 (relating to use tax); 61 Pa.
							 Code §
														31.41 (relating to definitions);
							 61 Pa. Code §
														31.41a (relating to scope); 61 Pa.
							 Code §
														33.2 (relating to purchase price);
							 and 61 Pa. Code §
														60.16 (relating to Local Sales,
							 Use and Hotel Occupancy Tax).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › VEHICLES › Section 31.46 - Transfer of registrations which are not subject to tax

Current through Register Vol. 54, No. 28, July 13, 2024
Transfer of registrations which are not subject to tax
						  are as follows:
(1) Transfers to
						registered dealers who have purchased the vehicle for purposes of reselling it
						in the ordinary course of the registered dealer's business operations. The
						registered dealer's license number shall be inserted on the reverse side of
						Form REV-191.
(2) Transfers to
						persons engaged in the rental or lease of vehicles in the ordinary course of
						their business operations. Persons claiming this exemption are required to be
						registered with the Department of Revenue. The lessor's sales tax license
						number shall be inserted on the reverse side of Form REV-191.
(3) Transfers to nonresidents of this
						Commonwealth for use outside of this Commonwealth and registered in a state
						other than this Commonwealth within 20 days after delivery to the
						buyer.
(4) Transfers in connection
						with the establishment of a permanent resident or place of business provided
						the vehicle was purchased more than 6 months prior to entering the
						Commonwealth. Military personnel whose home of record is an address in the
						Commonwealth at the time of the purchase of the vehicle are not entitled to
						this exemption. Vehicles purchased within 6 months of establishing a permanent
						residence or business shall be subject to tax upon the original purchase
						price.
(5) Transfers to persons
						engaged in the business of rendering a common carrier public utility service. A
						contract carrier is not entitled to an exemption. The common carrier's
						Pennsylvania Public Utility Commission (PUC) or Interstate Commerce Commission
						(ICC) number shall be inserted on the reverse side of Form REV-191. To be
						exempt from the payment of tax, the following requirements shall be met:
(i) The vehicle shall be used directly in
						rendering the service.
(ii) The
						person shall be registered with the PUC or the ICC as a common carrier public
						utility.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › VEHICLES › Section 31.49 - Limited exemption to certain businesses

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Persons engaged in the business of
						manufacturing, processing, mining, farming, dairying or rendering a public
						utility service, other than common carriers, shall pay tax upon the transfer of
						a vehicle required to be licensed under
						75 Pa.C.S. §§
													101-9821 (relating to the Vehicle Code). When
						the person purchases a vehicle for which he obtains a Certificate of Title
						which is not required to be licensed under the Vehicle Code; and is directly
						used by the purchaser in his business of manufacturing, processing, mining,
						farming, dairying or rendering his public utility service, other than a common
						carrier, the use of the vehicle is exempt from tax.
(b) Persons who may qualify for this
						exemption are required to pay the applicable tax as a prerequisite to
						registration of the vehicle, but may file a Petition for Refund with the
						Department (Attention: Secretary, Board of Appeals) for a refund of the tax
						they have paid provided the use of the vehicle qualifies for
						exemption.
This section cited in 61 Pa. Code §
														31.7 (relating to use tax); 61 Pa.
							 Code §
														31.41 (relating to definitions);
							 61 Pa. Code §
														31.41a (relating to scope); 61 Pa.
							 Code §
														31.46 (relating to transfer of
							 registrations which are not subject to tax); 61 Pa. Code §
														33.2 (relating to purchase price);
							 and 61 Pa. Code §
														60.16 (relating to Local Sales,
							 Use and Hotel Occupancy Tax).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › VEHICLES › Section 31.50 - Taxable services rendered on vehicles

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A person who maintains a place of
						business in this Commonwealth, and repairs or services vehicles, or sells
						equipment, parts or accessories therefor, shall register with the Department
						for the collection and remission of tax. The person shall collect and remit tax
						upon the transactions.
(b) When a
						Registered Dealer installs parts upon a new or used vehicle which was purchased
						from him, and makes no charge for the parts because they are furnished under a
						warranty given in conjunction with original purchase of the vehicle, he need
						not collect tax upon the furnished parts. When a partial warranty was given,
						and the dealer makes a charge based upon a percentage of the charge which he
						normally would ask for the parts, tax shall be collected by the dealer upon the
						amount actually charged the purchaser, since with respect to that portion of
						the transaction which is not consummated under the warranty, the transfer is
						deemed to be a sale.
This section cited in 61 Pa. Code §
														31.7 (relating to use tax); 61 Pa.
							 Code §
														31.41 (relating to definitions);
							 61 Pa. Code §
														31.41a (relating to scope); 61 Pa.
							 Code §
														33.2 (relating to purchase price);
							 and 61 Pa. Code §
														60.16 (relating to Local Sales,
							 Use and Hotel Occupancy Tax).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 32 - EXEMPTIONS › GENERAL PROVISIONS › Section 32.2 - Exemption certificates

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
When exemption certificates are required.
A person who is
						required by the act to collect tax upon sales or rentals of tangible personal
						property or taxable service shall, in every case in which he has not collected
						tax, have available for Departmental inspection a valid, properly executed
						exemption certificate which was accepted in good faith or, in lieu of the
						certificate, the following:
(1) Evidence that
						the property sold or rented is not tangible personal property or a taxable
						service as defined by the act.
(2)
						Documentary evidence that his customer is the United States or an
						instrumentality thereof, the Commonwealth, or a political subdivision or
						instrumentality of the Commonwealth.
(3) Documentary evidence that he was required
						to deliver the property sold, rented or serviced to a destination outside this
						Commonwealth for use outside this Commonwealth, and that he did, in fact, so
						deliver the property.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 32 - EXEMPTIONS › GENERAL PROVISIONS › Section 32.3 - Sales for resale

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Sales for resale exempt.
A transfer for a consideration of the
						ownership, custody or possession of tangible personal property or the rendition
						of taxable services for the purpose of resale is exempt from tax. Transfer for
						the purpose of resale shall include the following:
(1) The transfer of tangible personal
						property or rendition of taxable services on, or purchase of, repair parts for
						property which is:
(i) To be sold, rented or
						leased in the regular course of business. However, the sale of malt or brewed
						beverages or liquor to a person who is a retail dispenser or a holder of a
						retail liquor license under The Liquor Code (47 P. S. §§
															1-101-9-902), does not qualify for the resale
						exemption.
(ii) To be physically
						incorporated as ingredient or constituent into other personal property which is
						to be sold in the regular course of business or transported in interstate
						commerce to a destination outside of this Commonwealth.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 32 - EXEMPTIONS › GENERAL PROVISIONS › Section 32.4 - Isolated sales

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Isolated sales.
Subject to subsection (b) the following
						transactions are considered to be isolated sales:
(1) Infrequent sales of a nonrecurring nature
						made by a person not engaged in the business of selling tangible personal
						property, such as the following:
(i) The sale
						of a used vacuum cleaner by a housewife.
(ii) Isolated sales by executors,
						administrators, trustees and other fiduciaries in the liquidation of an
						estate.
(iii) Sales or execution
						sales under a court order or by a court officer.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 32 - EXEMPTIONS › GENERAL PROVISIONS › Section 32.6 - Wrapping supplies, equipment and services

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Wrapping supplies.
(1) The purchase or use of wrapping supplies
						by a person engaged in the business of selling personal property is entitled to
						an exemption from tax upon the person's purchase or use of wrapping supplies
						when the use is incidental to the delivery of property which he
						sells.
(2) The sale or use of
						returnable containers is taxable unless the purchaser is engaged in the
						business of manufacturing, processing, dairying or farming and the returnable
						container is used in the delivery of the product to the ultimate
						consumer.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 32 - EXEMPTIONS › NONBUSINESS EXEMPTIONS › Section 32.22 - Sales to the United States Government or within areas subject to the jurisdiction of the Federal Government

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Sales to the United
						States.
Sales of tangible personal property or services to the
						Government of the United States are not subject to tax under the act. Tax need
						not be collected on the sales to a regular department, such as Defense,
						Interior, Agriculture, Post Office, Commerce of the United States. Reference
						should be made to §
												32.2 (relating to exemption
						certificates). Federal Reserve Banks and their branch banks are exempt from the
						payment of sales and use taxes under the act. Reference should also be made to
						section 7 of the Federal Reserve Act (12 U.S.C.A. §
													290). However,
						commercial banks which are merely member banks of the Federal Reserve System
						are subject to sales and use tax. The only banks in the Commonwealth entitled
						to this exemption are the Federal Reserve Bank of Philadelphia, District No. 3,
						and the Pittsburgh Branch of the Federal Reserve Bank of Cleveland, District
						No. 4.
(b)
Nonexempt
						agencies.
National Banks, Federal Savings and Loan Associations, Joint
						Stock Land Banks, National Park Concessionaires, The Atomic Energy Commission,
						Federal licensees such as warehouses and stockyards, and construction
						contractors engaged in the improvement of real estate such as buildings, roads,
						structures, bridges owned by an exempt Federal agency, and similar
						corporations, companies, institutions or persons may not be exempt.
(c)
Sales within Federal
						areas.
Sales of tangible personal property by persons doing business
						in a Federal area within the borders of this Commonwealth shall be taxable
						unless specifically exempt by some other regulation. The vendor shall collect
						the tax at the time of sale.
This section cited in 61 Pa. Code §
														47.17 (relating to lease or rental
							 of vehicles and rolling stock); 61 Pa. Code §
														58.13 (relating to carpeting and
							 other floor coverings); and 61 Pa. Code §
														60.20 (relating to
							 telecommunications service).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 32 - EXEMPTIONS › NONBUSINESS EXEMPTIONS › Section 32.23 - Sales to the Commonwealth or its political subdivisions and sales by the Commonwealth and its political subdivisions

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Sales of tangible personal property or
						services to the Commonwealth, or its instrumentalities or political
						subdivisions, are not taxable under section 204(12) of the TRC (72 P. S. §
													7204(12)). Sales to the
						individual teachers, school principals or other employes are taxable. The
						transaction is exempt only when the sale is made and invoiced directly to the
						exempt entity.
(1) Instrumentalities include
						departments, boards, commissions of the Commonwealth and public authorities
						created under the Municipality Authorities Act of 1945 (53 P. S.
						§§
														301-322). Other public
						authorities claiming an exemption status shall make application to the
						Department of Revenue, Harrisburg, Pennsylvania. Attention: Office of Chief
						Counsel.
(2) Political subdivisions
						include county, city, borough, incorporated town, township, school district,
						vocational school district and county institution district.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 32 - EXEMPTIONS › NONBUSINESS EXEMPTIONS › Section 32.24 - Sales to ambassadors, ministers and consular officers of foreign governments

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Diplomatic exceptions.
Sales to ambassadors, ministers and
						other diplomatic representatives of foreign governments are not subject to tax
						in accordance with provisions established by the Office of Foreign Missions,
						United States Department of State. The exemption from tax is evidenced by the
						tax exemption card issued by the United States Department of State.
						Restrictions on the exemption from tax will be indicated on the exemption
						card.
(b)
Procedural
						requirements for diplomatic exemptions.
A person entitled to the
						diplomatic exemption from the tax is required to make application to the Office
						of Foreign Missions, United States Department of State. This Federal agency
						will issue a Tax Exemption Card to each individual qualifying for exemption
						from tax. The Department will recognize the exemption from tax granted to these
						individuals in accordance with the restrictions provided on the tax exemption
						card.
(c)
Sales made to
						individuals qualifying for diplomatic exemption from tax
. A vendor
						shall retain a completed exemption certificate form which supports the tax
						exempt transaction. The Federal tax exemption number shall be included on the
						exemption certificate.
This section cited in 61 Pa. Code §
														47.17 (relating to lease or rental
							 of vehicles and rolling stock); and 61 Pa. Code §
														58.13 (relating to carpeting and
							 other floor coverings).