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 32 - EXEMPTIONS › NONBUSINESS EXEMPTIONS › Section 32.25 - Steam, gas, electricity, fuel oil and kerosene

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:
Commercial use
-The use or consumption
						  within that portion of a structure or other area which is for use other than a
						  residential use.
Residential use
-The use or consumption
						  within that portion of a structure used as a home, dwelling, private residence,
						  condominium, housing cooperative, mobile home, camper, summer home, motor home
						  or similar place of abode. The term includes the use or consumption by a
						  condominium association or housing cooperative association which acts on behalf
						  of residents who are using the units as their personal residence.
(b)
Scope.
(1) The purchase or use of steam, natural and
						manufactured gas and electricity, through a metered device; bottled gas; fuel
						oil; or kerosene by a residential purchaser solely for the purchaser's own
						residential use is exempt from tax.
(2) The purchase or use of steam, natural and
						manufactured gas and electricity, through a metered device; bottled gas; fuel
						oil; or kerosene other than by a residential purchaser for the purchaser's own
						residential use, is presumed to be made for a commercial use and is subject to
						tax, unless the purchaser is entitled to claim an exemption under subsection
						(d).
(3) The purchase or use of
						steam, natural and manufactured gas and electricity, through a metered device;
						bottled gas; fuel oil; or kerosene; by a residential purchaser for both the
						purchaser's own residential use and a commercial use is presumed to be made for
						commercial use and is subject to tax. If the purchaser tenders a "Sales and Use
						Tax Exemption Certificate" (Form REV-1220) to the vendor indicating thereon, at
						"other" on the reverse side of the form, the annualized percentage of the total
						gallons, kilowatt hours, metric feet, and the like, used by the purchaser
						solely for the purchaser's own residential use, the seller may accept the
						certificate in good faith and charge tax only upon the remaining portion of the
						purchase. Residential purchasers who utilize this procedure are required to
						tender supplemental exemption certificates to the seller if the annualized
						percentage of exempt use changes following the filing of the original exemption
						certificate. The residential purchaser shall retain the information supporting
						the estimate of taxable and nontaxable use.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 32 - EXEMPTIONS › BUSINESS EXEMPTIONS › Section 32.31 - Dairying

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Equipment, machinery, parts and foundations therefor and supplies used
						directly in dairying.
The purchase or use of tangible personal
						property or services performed thereon by a person engaged in the business of
						dairying shall be exempt from tax if the property is predominantly used
						directly by him in dairying operations. Purchases of vehicles required to be
						registered under
						75 Pa.C.S. §§
													101-9821 (relating to the Vehicle Code) as
						well as supplies and repair parts for the vehicles are subject to tax. There is
						no exemption for maintenance facilities or for materials or supplies to be used
						or consumed in a construction, reconstruction, remodeling, repair or
						maintenance of real estate other than machinery, equipment or parts therefor
						that may be affixed to the real estate. Beginning March 4, 1971, foundations
						for equipment and machinery became subject to tax and remained taxable until
						February 9, 1981. Effective February 7, 1981, foundations used to support
						equipment, machinery and parts used directly in dairying shall be exempt from
						tax.
(1)
Direct use.
In
						determining whether property is directly used, consideration shall be given to
						the following factors:
(i) The physical
						proximity of the property in question to the production process in which it is
						used.
(ii) The proximity of the
						time and use of the property in question to the time of use of other property
						used before and after it in the production process.
(iii) The active causal relationship between
						the use of the property in question and the production of a dairy
						product.
(iv) The fact that
						particular property may be considered essential to the conduct of the business
						of dairying because its use is required either by law or practical necessity
						does not, of itself, mean that the property is used directly in dairying
						operations.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 32 - EXEMPTIONS › BUSINESS EXEMPTIONS › Section 32.32 - Manufacturing; processing

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Equipment, machinery, parts and foundations therefor and supplies used
						directly in manufacturing or processing.
The purchase or use of
						tangible personal property or services performed thereon by a person engaged in
						the business of manufacturing or processing is exempt from tax if the property
						is predominantly used directly by him in manufacturing or processing
						operations. Purchases of vehicles required to be registered under
						75 Pa.C.S. §§
													101-9821 (relating to the Vehicle Code) as
						well as supplies and repair parts for the vehicles shall be subject to tax.
						There is no exemption for maintenance facilities or for materials or supplies
						to be used or consumed in construction, reconstruction, remodeling, repair or
						maintenance of real estate other than machinery, equipment or parts therefor
						that may be affixed to the real estate. Beginning March 4, 1971, foundations
						for equipment and machinery became subject to tax and remained taxable until
						February 9, 1981. Effective February 7, 1981, foundations used to support
						equipment, machinery and parts used directly in manufacturing or processing
						shall be exempt from tax.
(1)
Direct
						use.
In determining whether property is directly used, consideration
						shall be given to the following factors:
(i)
						The physical proximity of the property in question to the production process in
						which it is used.
(ii) The
						proximity of the time of use of the property in question to the time of use of
						other property used before and after it in the production process.
(iii) The active causal relationship between
						the use of the property in question and the production of a product. The fact
						that particular property may be considered essential to the conduct of the
						business of manufacturing or processing because its use is required either by
						law or practical necessity does not of itself, mean that the property is used
						directly in the manufacturing or processing operations.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 32 - EXEMPTIONS › BUSINESS EXEMPTIONS › Section 32.33 - Farming

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Equipment, machinery, parts and foundations therefor and supplies used
						directly in farming.
The purchase or use of tangible personal property
						or services performed thereon by a person engaged in the business of farming is
						exempt from tax if the property is predominantly used directly by him in
						farming operations. Purchases of vehicles required to be registered under
						75 Pa.C.S. §§
													101-9821 (relating to the Vehicle Code) as
						well as supplies and repair parts for the vehicles are subject to tax. There
						shall be no exemption for maintenance facilities or tools, materials or
						supplies which are used or consumed in the construction, reconstruction,
						remodeling, repair or maintenance of real estate or farm equipment. Beginning
						March 4, 1971, foundations for equipment and machinery became subject to tax
						and remained taxable until February 9, 1981. Effective February 7, 1981,
						foundations used to support equipment, machinery and parts used directly in
						farming shall be exempt from tax.
(1)
Direct use.
In determining whether property is directly used,
						consideration shall be given to the following factors:
(i) The physical proximity of the property in
						question to the production process in which it is used.
(ii) The proximity of the time and use of the
						property in question to the time of use of other property used before and after
						it in the production process.
(iii)
						The active causal relationship between the use of the property in question and
						the production of a farm product. The fact that particular property may be
						considered essential to the conduct of the business of farming because its use
						is required either by law or practical necessity does not, of itself, mean that
						the property is used directly in farming operations.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 32 - EXEMPTIONS › BUSINESS EXEMPTIONS › Section 32.34 - Public utilities

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Equipment, machinery, parts and foundations therefor, and supplies used
						directly in rendering public utility service
. The purchase or use by a
						public utility of tangible personal property or services performed thereon to
						be predominantly used directly by it in producing, delivering or rendering of a
						public utility service or constructing, reconstructing, remodeling, repairing
						or maintaining facilities directly used in the service is exempt from tax,
						whether or not the facilities constitute real estate. However, for purposes of
						this exemption, real estate does not include buildings, roads or similar
						facilities. Effective March 4, 1971, foundations for exempt machinery or
						equipment became subject to tax and remained taxable until February 9, 1981.
						Effective February 7, 1981, foundations used to support equipment, machinery
						and parts used directly in rendering a public utility service are exempt from
						tax. The term "foundations" includes sand, gravel, crushed rock, concrete or
						similar material used as bedding or surrounding pipe used directly in rendering
						a public utility sanitary sewer or water service. Purchases of any vehicles
						required to be registered under
						75 Pa.C.S. §§
													101-9909 (relating to Vehicle Code), except
						those vehicles used directly by a public utility engaged in business as a
						common carrier as well as supplies and repair parts for the vehicles, is
						subject to tax.
(1)
Direct
						use.
In determining whether a particular structure or article is used
						directly in producing, delivering or rendering a public utility service,
						consideration shall be given to the following:
(i) The physical proximity of the items while
						in use and the proximity of time of their use to the production, rendition and
						delivery of the utility service.
(ii) The causal relationship between the use
						of the item and the production, delivery and rendition of the utility
						service.
(iii) The character of the
						item, as to whether it is in the nature of a general improvement to the
						premises that would serve various users or is particularly designed or
						constructed for public utility use. The fact that particular property may be
						considered essential to the rendering of a public utility service because its
						use is required either by law or practical necessity does not, of itself, mean
						that the property is used directly by a public utility.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 32 - EXEMPTIONS › BUSINESS EXEMPTIONS › Section 32.35 - Mining

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Equipment, machinery, parts and foundations therefor and supplies used
						directly in mining.
The purchase or use of tangible personal property
						or services performed thereon by a person engaged in the business of mining is
						exempt from tax if the property is predominantly used directly by the person in
						mining operations. Purchases of a vehicle required to be registered under 75
						Pa.C. S. §§ 101-9909 (relating to Vehicle Code), as well as supplies
						and repair parts for the vehicles is subject to tax. There is no exemption for
						maintenance facilities or for materials or supplies to be used or consumed in
						construction, reconstruction or remodeling of real estate other than machinery,
						equipment and parts therefor that may be affixed to the real estate. Beginning
						March 4, 1971, foundations for equipment and machinery became subject to tax
						and remained taxable until February 9, 1981. Effective February 7, 1981,
						foundations used to support equipment, machinery and parts used directly in
						mining are exempt from tax.
(1)
Direct
						use.
In determining whether property is directly used, consideration
						shall be given to the following factors:
(i)
						The physical proximity of the property in question to the production process in
						which it is used.
(ii) The
						proximity of the time of use of the property in question to production
						processes which precede and follow its use.
(iii) The active causal relationship between
						the use of the property in question and the production of the mined product.
						The fact that particular property may be considered essential to the conduct of
						the business of mining because its use is required either by law or practical
						necessity does not, of itself, mean that the property is used directly in
						mining operations.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 33 - COMPUTATION OF TAX › Section 33.1 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in this chapter,
						have the following meanings, unless the context clearly indicates
						otherwise:
Credit sales
-Sales in which the
						purchaser pays part of the total purchase price subsequent to the time of
						purchase. A sale shall be deemed to be on credit whether by open
						credit-including the use of a credit card-or a secured transaction such as a
						chattel mortgage, conditional sale or bailment lease.
Layaway sales
-A transaction in which a
						seller agrees to transfer title and possession of tangible personal property to
						a purchaser for an agreed price, with the transfer of the title and possession
						conditioned upon payment by the purchaser of the agreed price in a series of
						deposits to be made within a specified period.
Purchase price
-The total value of
						anything paid or delivered or promised to be paid or delivered, whether it be
						money or otherwise, in consideration of a sale at retail or purchase at retail
						not including a rental or license to use. See §
											31.4 (relating to rentals or
						leases of tangible personal property).
This section cited in 61 Pa. Code §
													46.9 (relating to financial
						  institution security equipment).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 33 - COMPUTATION OF TAX › Section 33.2 - Scope

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Taxable
					 portion of purchase price.
Amounts included in the taxable portion of
					 the purchase price include:
(1)
Property or service.
The charge for the property or
					 service.
(2)
Delivery
					 costs.
The charge for handling, delivery or other transportation
					 services, including mailing costs.
(3)
Labor and installation
					 services.
The charge for labor, service or alteration.
(4)
Taxes.
The charge for
					 taxes imposed by the Commonwealth.
(5)
Restocking.
The charges
					 for restocking in connection with the return of merchandise.
(6)
Amounts representing costs to
					 vendor.
Charges, whether or not separately stated, representing
					 reimbursement to the vendor for expenses paid by the vendor, such as
					 manufacturer's excise tax, gross receipts tax, fuel adjustment charges,
					 mercantile tax, insurance, meals, lodging, mileage or similar
					 expenses.
(7)
Miscellaneous.
Other charges which are not exempt from
					 tax.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 33 - COMPUTATION OF TAX › Section 33.3 - Cancellations, returns, allowances and exchanges

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Tax not remitted to the
					 Department.
The following deduction is permitted only if the tax has
					 been returned to the purchaser or the purchaser's account has been credited for
					 the amount of tax. The seller shall deduct from the amount of gross and taxable
					 sales for a reporting period, a sale or allowance, when in the same reporting
					 period as a taxable sale:
(1) The contract of
					 sale has been cancelled.
(2)
					 Property is returned.
(3) Allowance
					 is made by reason of the merchandise being defective.
(4) An exemption certificate, executed under
					 §
												32.2 (relating to exemption
					 certificates), is presented by the purchaser to the seller.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 33 - COMPUTATION OF TAX › Section 33.4 - Credit and lay-away sales

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Tax collection for credit sales.
If a sale, with respect to
					 which a tax is required to be collected, is wholly or partly on credit, the
					 seller shall require the purchaser to pay the full amount of the tax due on the
					 entire purchase price at the time the purchase is made or within 30 days
					 thereafter. The failure of the purchaser to remit the tax due to the seller
					 does not relieve the seller of the obligation of reporting the sale and paying
					 to the Commonwealth the tax he should have collected. The tax shall be remitted
					 by the seller with the tax return covering the period in which either the
					 purchase was made or the tax was or should have been collected.
(b)
Tax collection for lay-away
					 sales.
The tax shall be due on a lay-away sale when the seller
					 appropriates the tangible personal property for the purpose of the sale. In
					 these transactions, the seller shall collect the full amount of the tax as
					 measured by the full agreed purchase price at the time the first payment
					 following the appropriation is made under the plan or within 30 days following
					 the appropriation, whichever shall first occur. If, within the same reporting
					 period, the purchaser fails to make the agreed payment, or otherwise forfeits
					 his rights to acquire title and possession under the terms of the agreement and
					 receives a refund of the purchase price, he shall likewise be entitled to a
					 refund of a sales tax paid. However, if the purchaser does not receive a
					 portion of the purchase price from the seller, he may not be entitled to a
					 refund of the sales tax applicable to that amount not returned to him.
					 Reference should also be made to §
											33.3 (relating to cancellations,
					 returns, allowances and exchanges).
This section cited in 61 Pa. Code §
													34.3 (relating to tax
						  returns).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 34 - REGISTRATION, RECORDKEEPING AND RETURNS › Section 34.4 - Direct payment permit

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Generally.
Authorization to remit tax under a direct payment
					 permit is limited to taxpayers who acquire tangible personal property or
					 services under circumstances which make it impossible at the time of purchase
					 or other acquisition to predict the manner in which the property or services
					 will be used and, therefore, impossible to determine whether the use of the
					 property or services will be taxable or exempt. Holders of direct payment
					 permits are given the privilege of purchasing property without payment of tax
					 to their suppliers, and later paying the tax directly to the Commonwealth. A
					 tax status determination shall be made and recorded at the time the property or
					 service is actually put to specific use or designated for specific use, or when
					 the proposed use becomes known.
(b)
Requirements.
To receive a Direct Payment Permit, the
					 following requirements shall be met by the taxpayer:
(1) Application for direct payment permit
					 shall be filed with the Department by each taxpayer on a special form provided
					 by the Department.
(2) The
					 taxpayer's business activities shall include, in a substantial amount,
					 purchases or other acquisitions of tangible personal property or services, the
					 use of which is impossible to determine at the time of acquisition.
(3) The taxpayer shall substantiate to the
					 Department the adequacy of its recordkeeping system with respect to the
					 accumulation, recordation, reporting of purchases and remittance of tax
					 incurred.
(4) Taxpayer's business
					 classification shall be of such nature and size that the issuance of a Direct
					 Payment Permit is prerequisite to economical and efficient accounting for tax
					 incurred.
(5) Direct Payment Permit
					 holders are required, as a condition of the issuance of the permission, to
					 provide the Department access to all records maintained to account for the tax
					 due.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 35 - TAX EXAMINATIONS AND ASSESSMENTS › Section 35.2 - Interest, additions, penalties, crimes and offenses

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Interest.
Interest shall
					 be imposed in conformance with the following:
(1)
Rate.
Effective January
					 1, 1982, the annual rate of interest imposed on tax due the Commonwealth is
					 established by section 806 of the FC (72 P. S. §
													806). See 61 Pa. Code §§
												4.1 -4.11 (relating to
					 interest).
(2)
Late
					 payment.
If an amount of tax imposed by the TRC is not paid on or
					 before the last date prescribed for payment, interest shall be paid under
					 section 806 of the FC. The last date prescribed for payment shall be determined
					 under §
												34.3 (relating to tax returns)
					 without regard to an extension of time for payment. In the case of an amount
					 assessed as a deficiency or as an estimated assessment, the date prescribed for
					 payment shall be 30 days after notice of the assessment.
(3)
Assessment.
If the
					 Department assesses a tax, there shall be added to the amount of the deficiency
					 interest, calculated under section 806 of the FC, for each month or fraction
					 thereof from the date payment of the tax was due to the date of notice of the
					 assessment.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 35 - TAX EXAMINATIONS AND ASSESSMENTS › Section 35.3 - Lien for taxes

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Lien imposed.
If a person liable to pay a tax, interest,
					 addition or penalty neglects or refuses to pay the same after demand, upon
					 entry of record by the prothonotary of the county where the property is
					 situated, the amount shall be a lien in favor of the Commonwealth against real
					 property and personal property-except merchandise regularly sold in the course
					 of the taxpayer's business-of the person.
(b)
Priority and effect of
					 lien.
The Commonwealth will have priority from the date of entry of
					 the lien and shall be fully paid and satisfied out of the judicial sale of the
					 property subject thereto before any subsequent obligation attaching to the
					 property. However, the Commonwealth lien is subject to mortgages or other liens
					 existing and recorded at the time of the entry of the tax lien, and local real
					 property taxes and municipal claims against real property. In the case of a
					 judicial sale upon a claim over which the tax lien has priority, the sale shall
					 discharge the tax lien only to the extent that the proceeds are applied to its
					 payment and the lien shall continue in full force as to the balance remaining
					 unpaid. The lien shall continue for 5 years from date of entry and may be
					 revived in the manner now or hereafter provided for renewal of judgments or as
					 may be provided in the FC (72 P. S. §§
												1-1855).
(c)
Priority of tax.
In the
					 distribution, voluntary or compulsory, in receivership, insolvency, assignment
					 for benefit of creditors or otherwise of the property or estate of a person,
					 taxes imposed by the act which are due and unpaid will be paid from the first
					 money available for distribution in priority to unsecured claims and junior
					 lien claims except insofar as the laws of the United States may give a prior
					 claim to the Federal Government. However, in the distribution of a decedent's
					 estate or bankruptcy, the priority of the tax claim is controlled by the
					 Fiduciaries Act and 11
					 U.S.C. §§
												101 -
					 151326, known as the Federal
					 Bankruptcy Act. A person charged with the administration or distribution of the
					 property who violates this chapter will be personally liable for taxes imposed
					 by the act which are accrued and unpaid and are chargeable against the person
					 whose property or estate is being administered or distributed.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 36 - APPEALS › Section 36.11 - Board of Finance and Revenue

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Within
					 60 days after the date of mailing of notice by the Department of the decision
					 on a petition except as to a decision regarding the necessity for filing a bond
					 under section 277 of the TRC (72 P. S. §
												7277), the petitioner may further petition
					 the Board of Finance and Revenue to review the action of the
					 Department.
(b) The failure of the
					 Department to notify the petitioner within 6 months of the filing date of the
					 petition, or within the further time as may be stipulated by the Board and the
					 petitioner, not to exceed 6 additional months, shall act as a denial of the
					 petition. A petition for review may be filed with the Board of Finance and
					 Revenue within 120 days of the date prior to which the Department will have
					 mailed to the petitioner its notice of decision.
(c) A petition for review filed shall state
					 specifically the reasons on which the petitioner relies or shall incorporate by
					 reference the petition to the Board of Review in which the reasons are stated.
					 The petition shall be supported by affidavit that it is not made for the
					 purpose of delay and the facts set forth therein are true.
(d) The Board of Finance and Revenue shall
					 act finally in disposing of petitions filed with it within 6 months after they
					 have been received. If the Board fails to dispose of a petition within 6
					 months, the action taken by the Department on the petition will be
					 sustained.
(e) The Board of Finance
					 and Revenue may sustain the action taken by the Department on the petition or
					 it may redetermine, according to law, either the amount due the Commonwealth or
					 the petitioner. The Board will give notice of its action to the Department and
					 to the petitioner.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 38 - HOTEL OCCUPANCY TAX › Section 38.2 - Exemptions

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Permanent residents.
A permanent resident defined in §
											38.3 (relating to definitions), is
					 excluded from Hotel Occupancy Tax liability upon the occupancy of any room or
					 rooms in a hotel for any rental period during which, or at the expiration of
					 which, he is or becomes a permanent resident. This exclusion does not apply,
					 however, to the purchase of meals or any other taxable purchase which may be
					 made by a permanent resident.
(b)
Ambassadors, ministers and consular officers of foreign
					 governments.
Ambassadors, ministers and other diplomatic
					 representatives of foreign governments properly accredited to the United
					 States, are exempt from tax upon their occupancy of rooms. This exemption does
					 not apply to consular officers or to officers of foreign governments other than
					 those specified in this section, unless such exemption arises from treaties or
					 reciprocal agreements existing between such foreign governments and the United
					 States.
(1) A person claiming exemption from
					 the tax under this subsection is required to apply in writing therefor to the
					 Bureau of Accounts Settlement, Department of Revenue, Harrisburg, Pennsylvania,
					 Attention: Exemption Unit. Ambassadors, ministers and other diplomatic
					 representatives of foreign governments should submit written proof that they
					 are properly accredited to the United States. Consular officers and officials
					 of foreign governments should submit written proof of the treaty or agreement
					 under which similar exemption is granted by their country to consular officers
					 and officials of the United States together with proof that such treaty or
					 reciprocal agreement is presently in effect and that they are an officer or
					 official entitled to prerogatives thereunder. If exemption has already been
					 accorded under the sales and use tax portion of the TRC the numbered
					 identification card is valid for hotel occupancy tax purposes.
(2) If the request for exemption is approved,
					 a numbered identification card will be issued to the applicant. This card shall
					 be shown by the exempt occupant to the hotel operator whenever a claim for
					 exemption is made.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 39 - TRANSIENT VENDORS › Section 39.1 - Definition

Current through Register Vol. 54, No. 28, July 13, 2024
The term "transient vendor" has the following meaning
						when used in this chapter:
(1) A
					 person who:
(i) Brings into this Commonwealth,
					 by automobile, truck or other means of transportation, or purchases in this
					 Commonwealth, tangible personal property, the sale of or use of which is
					 subject to tax imposed by Article II of the TRC (72 P. S. §§
													7201-7282).
(ii) Offers or intends to offer the tangible
					 personal property for sale at retail within this Commonwealth.
(iii) Does not maintain an established
					 office, distribution house, sales house, warehouse, service enterprise,
					 residence from which business is conducted or other place of business within
					 this Commonwealth.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 39 - TRANSIENT VENDORS › Section 39.2 - Registration

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Registration as
					 a transient vendor shall be in addition to the registration requirements of
					 section 208 of the TRC (72 P. S. §
												7208).
(b) A person who is a transient vendor shall
					 be required to apply for and obtain a transient vendor certificate from the
					 Department prior to conducting business or otherwise commencing operations
					 within this Commonwealth. Application for a transient vendor certificate shall
					 be a supplement to the Application for Sales, Use, and Hotel Occupancy Tax
					 License Form which may be obtained from the Department. In addition to fully
					 completing the license application form-see §
											34.1 (relating to
					 registration)-and any other information the Department might require, a
					 transient vendor shall supply the following information:
(1) A description of the security under
					 §
												39.4 (relating to surety bond or
					 other security) that accompanies the application.
(2) The location of intended sales in this
					 Commonwealth.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 39 - TRANSIENT VENDORS › Section 39.3 - Transient vendor certificates

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General.
Upon receipt of an application for a transient vendor
					 certificate and the acceptance by the Department of the bond as required under
					 §
											39.4 (relating to surety bond or
					 other security), the Department will issue a transient vendor certificate. The
					 certificate shall be prominently displayed by the vendor while conducting sales
					 or other business within this Commonwealth.
(b)
Expiration of transient vendor
					 certificate.
Certificates shall expire on the last day of January each
					 year except that the initial certificate issued will not expire until the
					 second succeeding January. For example, a certificate initially issued in July
					 1984, will expire on January 31, 1986.
(c)
Renewal.
Prior to the
					 annual expiration of the transient vendor certificate, the Department will send
					 an application for renewal to the transient vendor. Upon receiving an
					 application for renewal of the transient vendor certificate and the acceptance
					 by the Department of the bond as required by § 39.4, the Department will
					 issue a new transient vendor certificate unless the Department finds the
					 applicant in violation of Article II of the TRC (72 P. S. §§
												7201-7282).
(d)
Surrender of transient vendor
					 certificate.
A transient vendor may file a request for the voluntary
					 surrender of its transient vendor certificate with the Department. If the
					 Department is satisfied that the transient vendor has complied with Article II
					 of the TRC and the Department has possession of the transient vendor's
					 certificate, it shall return the posted bond to the transient vendor.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 39 - TRANSIENT VENDORS › Section 39.4 - Surety bond or other security

Current through Register Vol. 54, No. 28, July 13, 2024
(a) At
					 the time of filing for a transient vendor certificate, a transient vendor shall
					 file a surety bond with the Department which is subject to approval by the
					 Department. In lieu of the surety bond, the Department may accept other
					 equivalent security, such as letters of credit or cash.
(b) The bond or other security shall be in
					 the amount of $500 and shall be executed by the transient vendor as the
					 principal and by a corporate surety authorized to engage in business in this
					 Commonwealth.
(c) The bond or other
					 security may be reduced or eliminated entirely if either of the following
					 applies:
(1) Upon review of the annual
					 application, the Department finds that there has been at least a 12-month
					 period of compliance by the transient vendor with Article II of the TRC
					 (72
					 P. S. §§
													7201-7282). In making this
					 determination, the Department will consider the period of compliance prior to
					 passage of sections 201(t), 248 and 248.1-248.5 of the TRC (72 P. S.
					 §§
													7201(t),
					 7248 and
					 7248.1-7248.5), and will
					 consider, among other factors, the timely filing and remittance of sales tax,
					 the maintenance of records and the displaying of licenses, if
					 applicable.
(2) If the transient
					 vendor provides the license number of a promoter who has notified the
					 Department of a show, under section 248.6(a) of the TRC (72 P. S. §
													7248.6(a)).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 39 - TRANSIENT VENDORS › Section 39.4a - Application of cash security to liability of transient vendors

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The Department,
					 upon the written request of a transient vendor, may apply a cash security under
					 §
											39.4 (relating to surety bond or
					 other security) to the vendor's liability for sales and use tax.
(b) The Department's application of the
					 transient vendor's security, under subsection (a), will occur as of the date of
					 receipt by the Department of the transient vendor's request for
					 application.
(c) The Department
					 may, without request, apply a transient vendor's cash security against his
					 liability for sales and use tax, interest and penalties, if it is determined
					 that the vendor is delinquent. For purposes of this subsection, delinquent
					 means that the transient vendor has failed to collect or timely remit the sales
					 tax due on tangible personal property or services subject to the sales tax, or
					 the transient vendor has failed to timely file a tax return as provided by
					 section 217 of the TRC (72 P. S. §
												7217).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 39 - TRANSIENT VENDORS › Section 39.5 - Suspension or revocation of transient vendor certificate

Current through Register Vol. 54, No. 28, July 13, 2024
The Department may suspend or revoke a transient vendor
						certificate if the transient vendor does one of the following:
(1) Fails to notify the Department upon
					 entering this Commonwealth to conduct business under §
											39.7 (relating to notice prior to
					 entering Commonwealth).
(2)
					 Provides the Department with false information regarding the conduct of
					 business within this Commonwealth.
(3) Fails to collect and remit to the
					 Department sales tax on tangible personal property or services sold subject to
					 the sales tax.
(4) Fails to file
					 with the Department a tax return as provided by section 217 of the TRC
					 (72
					 P. S. §
												7217).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 39 - TRANSIENT VENDORS › Section 39.6 - Appeal from rejection of application, suspension or revocation of transient vendor certificate

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If the
					 Department rejects the application for renewal or suspends or revokes a
					 certificate, the Department will provide written notice of its decision, mailed
					 to the last known address of the transient vendor.
(b) The transient vendor may appeal the
					 decision by filing a petition to show cause why a certificate should be issued
					 or remain valid. The petition shall be filed with the Department within 30 days
					 of the mailing date of the Department's decision. Unless the parties mutually
					 agree to waive the time requirements, the Department shall schedule a hearing,
					 to be held not less than 15 days, nor more than 45 days after the filing of the
					 petition, at a specific time and location to be set by the Department. The
					 hearing shall be conducted in accordance with
					 2
					 Pa.C.S. §§
												101-106 and
					 501-508 (relating to
					 general provisions and practice and procedure of Commonwealth agencies).
					 Transient vendors aggrieved by the final decision of the Department shall have
					 the right to appeal under
					 2
					 Pa.C.S. §§
												701-704 (relating to
					 judicial review of Commonwealth agency action).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 39 - TRANSIENT VENDORS › Section 39.7 - Notice prior to entering Commonwealth

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Prior to conducting business in this
					 Commonwealth, the Department shall receive written notice from the transient
					 vendor as to where he intends to conduct business, and the approximate dates of
					 operation. The county, political subdivision and street locations, if known,
					 should be provided. The transient vendor may include this information with his
					 annual application. For example:
Farm Show Building, Harrisburg, Dauphin County, week of
						January 8, 1984 Jones Flea Market, State College, Centre County, all weekends
						between Memorial Day and Labor Day
(b) Notice or changes in notice previously
					 submitted shall be mailed to the following address:
Pennsylvania Department of Revenue
Strawberry Square
Harrisburg, Pennsylvania 17105
Attention: Licensing and Bonding
This section cited in 61 Pa. Code §
													39.5 (relating to suspension or
						  revocation of transient vendor
						  certificate).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 39 - TRANSIENT VENDORS › Section 39.8 - Inspection of records

Current through Register Vol. 54, No. 28, July 13, 2024
While conducting business within this Commonwealth, the
						transient vendor shall permit authorized employes of the Department to inspect
						its sales records, including but not limited to, sales receipts and inventory
						or price lists and to permit inspection of the tangible personal property
						offered for sale at retail.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 39 - TRANSIENT VENDORS › Section 39.9 - Seizure of property

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If a
					 transient vendor conducting business within this Commonwealth fails to exhibit
					 a valid transient vendor certificate upon demand by the Department, the
					 Department will have the authority to seize without warrant, the tangible
					 personal property, automobile, truck or other means of transportation used to
					 transport or carry that property.
(b) The Department's representative making
					 the seizure shall issue a receipt to the transient vendor signed by the
					 representative and the transient vendor. If the transient vendor refuses to
					 sign the receipt, another individual may witness the inventory and sign the
					 receipt. The receipt shall contain an inventory of the property seized from the
					 transient vendor and the name and address of the Department's representative
					 making the seizure.
(c) Property
					 seized shall be deemed contraband and shall be subject to immediate forfeiture
					 proceedings instituted by the Department under §
											39.11 (relating to forfeiture
					 proceedings).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 39 - TRANSIENT VENDORS › Section 39.10 - Release of seized property

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
					 Property seized shall be released to a transient vendor upon the occurrence of
					 any of the following:
(1) The transient vendor
					 presents a valid transient vendor certificate to the Department's
					 representative who made the seizure or to the district administrator for the
					 district in which the seizure occurred. The certificate shall have been issued
					 under an application filed prior to the date upon which the property was
					 seized.
(2) The transient vendor
					 registers with the Department and posts a bond in the amount of $500, either
					 immediately or within 15 days after the property is seized.
(3) The court issues an order directing the
					 release of the seized property.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 39 - TRANSIENT VENDORS › Section 39.11 - Forfeiture proceedings

Current through Register Vol. 54, No. 28, July 13, 2024
In order to institute the proceedings to secure an order
						of forfeiture of the seized property, the Department will within 30 days after
						confiscation, file a civil complaint in the court of common pleas of the county
						in which the property was taken. In the event the complaint is not filed within
						the prescribed time, the tangible personal property seized shall be returned to
						the person from whom it was seized or its owner.
This section cited in 61 Pa. Code §
													39.9 (relating to seizure of
						  property).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 39 - TRANSIENT VENDORS › Section 39.12 - Unclaimed property

Current through Register Vol. 54, No. 28, July 13, 2024
If the court orders property returned to the owner or
						claimant and the owner or claimant fails to remove the property from
						Commonwealth property, the Department will give the owner or claimant notice of
						the court order by mailing it to his last known address. Should the owner or
						claimant fail to remove the property within 90 days from the mailing date of
						the notice, the property shall be disposed of under the Disposition of
						Abandoned and Unclaimed Property Act (72 P. S. §§
												1301.1-1301.29), without regard to any other
						period of limitations.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 39 - TRANSIENT VENDORS › Section 39.13 - Fines

Current through Register Vol. 54, No. 28, July 13, 2024
A transient vendor who conducts business within this
						Commonwealth while his certificate is suspended or revoked shall be guilty of a
						misdemeanor of the third degree. Charges can be initiated by the Department or
						a law enforcement officer. Upon conviction, a transient vendor shall be
						sentenced to pay a fine not exceeding $2,500 for each
						offense.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 41 - MANUFACTURING; PROCESSING › Section 41.2 - Concrete transit mixing unit

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A
					 concrete mixing unit which is mounted on a motor vehicle and used to
					 manufacture transit mix concrete may not be subject to tax since the concrete
					 mixing unit is used directly in an operation of manufacturing.
(b) The motor vehicle upon which the concrete
					 mixing unit is mounted is subject to tax since the motor vehicle is not used
					 directly in an operation of manufacturing.