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 51 - MOTOR VEHICLES › Section 51.4 - Remittances for payment of sales tax on certain vehicles

Current through Register Vol. 54, No. 28, July 13, 2024
(a) With respect to purchases of motor
					 vehicles from persons registered in the dealer class as defined in
					 75 Pa.C.S. §§
												101-9701, sales tax shall be remitted to the
					 Department either by the purchaser or the registered dealer.
(b) With respect to purchases from persons
					 other than registered dealers, the Department of Transportation will accept a
					 check or draft for payment of sales tax only if the applicant's name appears on
					 the check or draft either in the capacity of the drawer or alternatively, as a
					 payee with a special endorsement to the Commonwealth of Pennsylvania. The type
					 of check or draft which is acceptable on purchases from nonregistered dealers
					 is illustrated by the following examples. In both of the following
					 illustrations the applicant is the party to whom the certificate of title will
					 be issued.
(1)
Applicant as a
					 drawer.
Click to
						view image
(2)
					 Applicant as a payee.
Click to
						view image
Click to
						view image
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 52 - PHYSICIANS AND DENTISTS › Section 52.1 - Purchases of medicines, medical supplies, medical equipment and prosthetic or therapeutic devices

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General
. This section is intended to clarify the extent to
					 which the sale or use of drugs, medicines, medical supplies, medical equipment
					 and prosthetic or therapeutic devices is subject to tax. The determination that
					 purchases qualify for exemption as medicines, medical supplies and the like, is
					 based essentially upon the use for which the purchases are intended rather than
					 upon the occupation of the purchaser.
(b)
Exempt purchases
. The
					 following constitute exempt purchases:
(1)
Medicines and drugs
. The sale at retail or use of prescription
					 or nonprescription medicines and drugs.
(2)
Medical supplies
. The
					 sale at retail or use of tangible personal property for use in alleviation or
					 treatment of injury, illness, disease or incapacity, and which is consumed
					 during the use.
(3)
Dentists' materials
. The purchase or use by a dentist of
					 materials used in dental treatment and property (such as dentures, fillings,
					 crowns, inlays, bridges, lingual or palatal bars) transferred by the dentist to
					 the patient.
(4)
Therapeutic or prosthetic devices
. Therapeutic or prosthetic
					 devices designed for the use of a particular individual to correct or alleviate
					 a physical incapacity.
(5)
Wrapping supplies
. The sale at retail or use of wrapping
					 supplies and nonreturnable containers, such as medicine bottles, ointment tins,
					 prescription bottles and pill bottles, envelopes, or boxes when the sale or use
					 is incidental to delivery of personal property. Reference should be made to
					 §
												32.6 (relating to wrapping
					 supplies, equipment and services).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 52 - PHYSICIANS AND DENTISTS › Section 52.2 - Fabrication of dental prosthetics

Current through Register Vol. 54, No. 28, July 13, 2024
The fabrication of dentures, dental-mechanical appliances
						and restorations to be sold to dentists is a manufacturing operation and the
						provisions of §
											32.32 (relating to manufacturing;
						processing), are applicable to dental laboratories engaged in such
						activity.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 52 - PHYSICIANS AND DENTISTS › Section 52.4 - Sellers and repairers of eyeglasses

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General.
The
					 promulgation of this revised ruling reflects a change in the policy of the
					 Department. Formerly, the production of optical lenses was not considered to be
					 manufacturing. It has been determined, however, that, for sales and use tax
					 purposes, the production of optical lenses is manufacturing. The effective date
					 of this ruling is the date of its adoption. Its effect is, therefore,
					 prospective only.
(b)
Definitions.
The following words and terms, when used in this
					 section, have the following meanings, unless the context clearly indicates
					 otherwise:
Eyeglasses
-The term includes optical
						lenses, eyeglass frames, eyeglass temples and other components necessary to
						make optical lenses suitable for human wear.
Optical Lenses
-The term includes
						prescriptive and nonprescriptive lenses, contact lenses, tinted lenses for
						sunglasses, lenses for items as ski goggles and diving masks, and other similar
						optical lenses, whether the lenses are glass, plastic or other material.
(c)
Manufacture of optical
					 lenses.
The cutting, molding, shaping, grinding and polishing of
					 optical lenses is manufacturing as that term is defined in section 201(c) of
					 the TRC (72 P. S. §
												7201) and
					 §
											32.32 (relating to manufacturing;
					 processing). Therefore, a manufacturer of optical lenses is entitled to claim
					 the manufacturing exemption upon the purchase or use of tangible personal
					 property which is directly used in the manufacture of optical lenses.
(d)
Assembly of eyeglasses.
Assembly of eyeglasses shall conform with the following:
(1) The assembly of eyeglasses by a person
					 who also manufactures one or more eyeglass components is manufacturing as that
					 term is defined in section 201(c) of the TRC and § 32.32. Therefore, the
					 manufacturing exemption is available upon the purchase or use of tangible
					 personal property which is directly used in the assembly of eyeglasses if the
					 person performing the assembly also manufactures one or more of the components
					 which are incorporated as part of the eyeglasses.
(2) The assembly alone of eyeglasses from
					 previously manufactured components is not manufacturing, even if the person
					 performing the assembly is required to fit lenses into particular frames or
					 make other adjustments in order to fulfill the requirements of a prescription.
					 Therefore, a person who only assembles eyeglasses is not entitled to claim the
					 manufacturing exemption upon the purchase price of tangible personal property
					 which is used in the assembly.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 53 - CLOTHING › Section 53.1 - Clothing

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Definitions
. The following words and terms, when used in this
					 chapter, have the following meanings, unless the context clearly indicates
					 otherwise:
Accessories
-Articles, other than
						clothing, which are designed to be worn on or about the human body.
Clothing
-Articles, including vesture,
						wearing apparel, raiments, garments or shoes, which are designed to cover the
						human body as ordinary or everyday wear.
Formal day or evening apparel
-Articles
						worn or carried on or about the human body which are designed for formal
						functions and not normally worn except while attending a formal
						function.
Fur articles
-Articles worn or carried on
						or about the human body which are made of:
(i) Fur on the hide or pelt.
(ii) Material imitative of fur.
(iii) Combination of fur, real, imitative or
					 synthetic, and other material provided the fur, real, imitative or synthetic,
					 is more than three times the value of the next most valuable material.
Ornamental wear
-Articles, other than
						clothing, which are designed and normally worn for decorative purposes.
Sporting goods
and
sporting
						clothing
-Articles worn or carried on or about the human body which are
						designed for sporting activity and not normally worn except while engaged in
						sports.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 53 - CLOTHING › Section 53.2 - Footwear, footwear accessories and footwear repairs

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The sale at retail or use of footwear is
					 not taxable unless the footwear is of the type normally worn for formal, sport
					 or athletic wear. Therefore, ordinary shoes, overshoes, safety shoes and
					 sneakers are not taxable. However, shoes for formal wear, ski boots, bathing
					 shoes, bowling shoes, golf shoes, baseball shoes and football shoes are not
					 exempt from tax.
(b) Accessories
					 not attached to footwear are subject to tax. For example, shoe brushes, shoe
					 polish applicators and shoe trees are subject to tax. However, accessories
					 attached to footwear are not subject to tax. For example, shoe laces, soles,
					 heels, shoe polish and shoe dye are exempt from tax.
(c) The service of repairing all types of
					 footwear, including footwear for formal, sport or athletic wear, is exempt from
					 tax. Repairmen, in purchasing materials to be incorporated into the repaired
					 article and transferred to the customers, may give resale exemption
					 certificates to their suppliers at the time of purchase. However, the resale
					 exemption is not applicable to the purchase of equipment, supplies or other
					 items which are not to be incorporated into the repaired article.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 54 - PURCHASE PRICE › Section 54.1 - Delivery charges

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Effective
					 March 4, 1971, separately stated delivery charges billed by the vendor made in
					 conjunction with a taxable transaction are subject to tax. For example,
					 delivery charges for transit-mixed concrete are subject to tax even if such
					 charges are stated separately from the charge made for the concrete. Similarly,
					 if a vendor effects delivery of a taxable item to a Pennsylvania vendee through
					 the mails, charges by the vendor for the cost of the taxable item and the
					 postage fee are subject to tax, even if these charges are stated separately on
					 the invoice.
(b) Delivery charges
					 made in conjunction with nontaxable transactions are not subject to tax.
					 Therefore, delivery charges of items purchased for resale or items excluded
					 from the tax are not subject to tax.
(c) Charges for delivery made by someone
					 other than the vendor and billed by someone other than the vendor are not
					 subject to tax.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 54 - PURCHASE PRICE › Section 54.2 - Sign painters

Current through Register Vol. 54, No. 28, July 13, 2024
Persons engaged in the business of painting or otherwise
						fabricating signs are making sales at retail when they sell such signs to the
						ultimate user thereof, and shall collect tax with respect to such sales. Labor
						or service charges for painting of such signs shall be considered as part of
						the purchase price thereof for tax purposes.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 55 - SERVICES › Section 55.1 - Automobile towing service

Current through Register Vol. 54, No. 28, July 13, 2024
The charge made by a garage for the towing of an
						automobile is a service charge not subject to tax under the
						TRC.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 55 - SERVICES › Section 55.4 - Taxidermy service

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Persons
					 engaged in the business of performing taxidermy services upon birds, animals,
					 fish or other personal property are vendors of the service so rendered and
					 shall collect sales tax upon the entire charge made for the work, including
					 charges for time, labor, materials, service and the like. Effective March 4,
					 1971, separately stated charges for the delivery of the finished product to the
					 customer are subject to tax. Prior to March 4, 1971, the separately stated
					 delivery charges were not subject to tax.
(b) A taxidermist is liable for tax upon the
					 purchase or use of tangible personal property, such as machinery, equipment,
					 tools and supplies, which is used but does not physically transfer to the
					 customer or to the customer's property. With respect to materials which are to
					 be physically transferred to the customer's property, the taxidermist is
					 entitled to give the supplier a proper Resale Exemption certificate.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 55 - SERVICES › Section 55.5 - Cleaning of animals

Current through Register Vol. 54, No. 28, July 13, 2024
The cleaning of animals, pets, show animals, and the
						like, for a fee is a taxable service whether performed by a veterinarian or
						other person. Cleaning services performed by a veterinarian for the purpose of
						or incidental to medical treatment are not subject to tax. Cleaning includes,
						but is not limited to, activities such as washing the animal, cleaning the eyes
						and ears, and clipping or trimming the nails and coat.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 55 - SERVICES › Section 55.6 - Lawn care services

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:
Lawn
-An area maintained with grass
						adjacent to a building. The term does not include athletic fields, cemeteries,
						golf courses, fields, parks and public utility or highway right-of-ways.
Lawn care service
-Providing services for
						lawn upkeep including fertilizing, lawn mowing, shrubbery trimming or other
						lawn treatment services.
Shrubbery
-A woody plant that produces
						branches or shoots from or near the base.
Tree
-A woody plant with a main stem and
						usually having a distinct head.
(b)
Scope
. The sale at
					 retail or use of lawn care services performed in this Commonwealth is subject
					 to tax.
(c)
Examples of
					 taxable services
. The following are examples of taxable lawn care
					 services:
(1) Fertilizing lawns.
(2) Mowing, trimming, cutting or edging
					 lawns.
(3) Dethatching
					 lawns.
(4) Applying herbicides,
					 insecticides or fungicides to lawns.
(5) Raking grass on lawns.
(6) Applying treatments for weed, pest,
					 insect or disease control to lawns.
(7) Watering lawns.
(8) Applying lime to lawns.
(9) Aerating lawns.
(10) Providing lawn evaluation, consultation
					 or soil testing services on lawns, if purchased in conjunction with other lawn
					 care services, regardless of whether the costs of the lawn evaluation,
					 consultation or soil testing services are separately stated on the
					 invoice.
(11) Overseeding, sodding
					 or grass plugging of existing lawns.
(12) Trimming or pruning shrubbery when
					 performed in conjunction with other lawn care services.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 56 - MULTISTATE SALES › Section 56.1 - Maintaining a place of business within this Commonwealth

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Scope.
A vendor
					 maintaining a place of business within this Commonwealth is required to comply
					 with the provisions of the TRC (72 P. S. §§
												7101-10004). This includes the requirements
					 to pay or to collect and remit tax imposed by the TRC.
(b)
Maintaining a place of business
					 within this Commonwealth.
A vendor who is engaged in one or more of
					 the following activities, within this Commonwealth, is maintaining a place of
					 business within this Commonwealth:
(1) Having
					 or maintaining either directly or through a subsidiary, an office, distribution
					 house, sales house, warehouse, service enterprise or other place of business
					 irrespective of whether the place of business is located permanently or
					 temporarily or authorized to do business within this Commonwealth.
(2) Having or maintaining an agent of general
					 or restrictive authority irrespective of whether the agent is located
					 permanently or temporarily or authorized to do business within this
					 Commonwealth.
(3) Maintaining a
					 stock of goods.
(4) Regularly
					 soliciting orders through a solicitor, salesman, agent or representative,
					 whether or not the orders are accepted in this Commonwealth, or performing
					 promotional activities in this Commonwealth.
Example.
"A" Company is a New Jersey
						corporation, with "R" representative in Pennsylvania. "R" takes orders from
						Pennsylvania customers and forwards the money to the New Jersey office for
						approval. "R" has no authority to approve orders. "A" mails all purchases
						directly to its customers. The customers are billed from the New Jersey office.
						"A" is "maintaining a place of business within Pennsylvania."
(5) Regularly engaging in the delivery of
					 property in this Commonwealth, other than by common carrier or United States
					 mail, and soliciting business within this Commonwealth, whether by means of
					 United States mail, radio, television, newspaper or otherwise.
Example.
"B" Company, a New York
						corporation, advertises on Pennsylvania radio stations and has regularly
						scheduled deliveries into Pennsylvania. "B" is "maintaining a place of business
						within Pennsylvania."
(6)
					 Regularly engaging in an activity in connection with the leasing or servicing
					 of property which is located within this Commonwealth.
Example.
"C" Company, a Delaware
						corporation, employs "E" to make service calls. "P," a Pennsylvania resident,
						is a customer of "C" company. "P" calls "C" and requests that a serviceman be
						sent to his house. "E" is dispatched to the residence of "P." "C" is
						"maintaining a place of business within Pennsylvania."
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 57 - RETAIL SALES, RESTAURANTS, BARS AND CLUBS › Section 57.1 - Carbonator for soda fountain

Current through Register Vol. 54, No. 28, July 13, 2024
The sale of a carbonator to a soda fountain operator for
						making soda or carbonated water is subject to tax. Such tangible personal
						property is not considered to be used in manufacturing. The sale of carbon
						dioxide to a soda fountain operator is considered a sale for resale and is not
						considered taxable.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 57 - RETAIL SALES, RESTAURANTS, BARS AND CLUBS › Section 57.2 - Gas used by restaurants

Current through Register Vol. 54, No. 28, July 13, 2024
Gas purchased by a restaurant to be used in the
						preparation of meals shall be subject to tax under the provisions of the
						act.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 57 - RETAIL SALES, RESTAURANTS, BARS AND CLUBS › Section 57.3 - Icemaking equipment

Current through Register Vol. 54, No. 28, July 13, 2024
The purchase of icemaking equipment by restaurants,
						clubs, bars or similar establishments shall be subject to
						tax.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 57 - RETAIL SALES, RESTAURANTS, BARS AND CLUBS › Section 57.4 - Merchandising equipment

Current through Register Vol. 54, No. 28, July 13, 2024
The tax shall be applicable to the sale of display cases
						and similar merchandising equipment to hotels, food markets, stores and similar
						persons using the property in the conduct of their business.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 57 - RETAIL SALES, RESTAURANTS, BARS AND CLUBS › Section 57.5 - Sale of equipment to restaurants

Current through Register Vol. 54, No. 28, July 13, 2024
The sale of equipment, implements, other than wrapping
						supplies, and similar tangible personal property to a restaurant for use in the
						preparation or service of food shall be subject to tax under the TRC. Reference
						should be made to §
											32.6 (relating to wrapping
						supplies, equipment and services).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 57 - RETAIL SALES, RESTAURANTS, BARS AND CLUBS › Section 57.6 - Sales order books

Current through Register Vol. 54, No. 28, July 13, 2024
The entire purchase price of sales order books shall be
						subject to tax. The fact that one copy of each set of forms contained therein
						may be transferred by the purchaser to his customers is not relevant under the
						TRC.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 57 - RETAIL SALES, RESTAURANTS, BARS AND CLUBS › Section 57.7 - Purchase of soft drinks by liquor licensees and beer distributorships

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Retail liquor
					 and malt or brewed beverages licensees may purchase soft drinks without the
					 payment of tax if the licensee tenders to the supplier a resale exemption
					 certificate.
(b) Liquor and malt or
					 brewed beverage licensees are required to collect and remit tax upon the sale
					 of soft drinks having a purchase price of more than 10¢.
(c) Liquor licensees are required to pay use
					 tax upon the purchase price paid by the licensee for soft drinks used in the
					 preparation of mixed drinks or otherwise consumed by the liquor
					 licensee.
The provisions of this §
													57.7 issued under section 270 of
						  the Tax Reform Code of 1971 (72 P. S. §
														7270).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 58 - MISCELLANEOUS › Section 58.1 - Publication of list of taxable and exempt tangible personal property

Current through Register Vol. 54, No. 28, July 13, 2024
The Department will compile a list of taxable and exempt
						property to be furnished as a general guide to vendors. This list will be
						published by notice in the
Pennsylvania Bulletin
at least once
						every 3 years. In addition, the Department will quarterly publish notice in the
Pennsylvania Bulletin
of additions, deletions or revisions to
						the list. A ruling on unusual transactions or on property or services not
						included in the list may be obtained upon written request to the Department of
						Revenue, Office of Chief Counsel, Dept. 281061, Harrisburg, Pennsylvania
						17128-1061.
The provisions of this §
													58.1 amended under section 270 of
						  the Tax Reform Code of 1971 (72 P. S. §
														7270).
This section cited in 61 Pa. Code §
													32.1 (relating to definitions); 61
						  Pa. Code §
													52.1 (relating to purchases of
						  medicines, medical supplies, medical equipment and prosthetic or therapeutic
						  devices); and 61 Pa. Code §
													58.2 (relating to Retailers'
						  Information Booklet).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 58 - MISCELLANEOUS › Section 58.2 - Retailers' Information Booklet

Current through Register Vol. 54, No. 28, July 13, 2024
The Department may prepare for use by taxpayers a
						Retailers' Information Booklet which summarizes this chapter, provides
						supplemental procedural instructions for the submission of reports and tax
						remittances and reproduces the list of taxable and nontaxable items published
						in the
Pennsylvania Bulletin
under §
											58.1 (relating to publication of
						list of taxable and exempt tangible personal property). In addition, for a
						temporary period pending the publication of a revised list in the
Pennsylvania Bulletin
, the booklet may contain listings of new
						products available to retailers clarifying the taxability of the
						items.
The provisions of this §
													58.2 issued under sections
						  248.2 and 270 of the Tax Reform
						  Code of 1971 (72 P. S. §§
														7248.2
						  and 7270).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 58 - MISCELLANEOUS › Section 58.3 - Timbering operations

Current through Register Vol. 54, No. 28, July 13, 2024
There may be no exemption provided in the act for
						property used in timbering or logging operations.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 58 - MISCELLANEOUS › Section 58.4 - Commission vendors of greeting cards

Current through Register Vol. 54, No. 28, July 13, 2024
When a dealer places greeting cards or similar items with
						a licensed vendor registered under the act who is to sell the merchandise on a
						commission basis, the registered vendor may report his sales on his sales tax
						return and regard the dealer as a wholesaler. Should the registered vendor fail
						to report the transaction or pay the proper tax the dealer would be liable 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 58 - MISCELLANEOUS › Section 58.5 - Decorated cottage cheese containers

Current through Register Vol. 54, No. 28, July 13, 2024
The purchase by a dairy of decorated glass containers
						used to package cottage cheese for delivery to its customers is 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 58 - MISCELLANEOUS › Section 58.7 - Trading stamps

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Companies
					 who distribute and sell trading stamp programs are liable for tax upon the cost
					 to them of trading stamps, booklets, catalogues and promotion items, such as
					 signs, and the like, transferred to the retail merchants in connection with the
					 trading stamp program. The sale of trading stamps to retail merchants, however,
					 is not subject to tax.
(b) The
					 purchase of property by the trading stamp company for the purpose of redeeming
					 stamps is considered to be a purchase for resale and is therefore exempt from
					 tax.
(c) The redemption of trading
					 stamps for the exchange of merchandise is a "sale at retail" under the TRC.
					 Persons redeeming the stamps shall collect sales tax upon the fair retail price
					 of the merchandise being tendered.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 58 - MISCELLANEOUS › Section 58.9 - School textbook exemption

Current through Register Vol. 54, No. 28, July 13, 2024
Students enrolled in educational institutions approved by
						the Department of Education are exempt from sales tax on their purchases of
						textbooks which are used in conjunction with the educational curriculum. This
						exemption is also applicable to the faculty of such institutions.
(1) To qualify for the exemption granted by
					 section 204(33) of the act of March 4, 1971 (P. L. 6, No. 2) (72 P. S. §
												7204(33)) pertaining to
					 sales of textbooks, the following requirements shall be met:
(i) The transaction shall pertain to the sale
					 of a textbook. For these purposes textbook means any book which the educational
					 institution requires students to purchase for use in one of its
					 courses.
(ii) The purchase of the
					 books shall be for use in a school, college or university either public or
					 private, recognized by the Department of Education. The vendor shall verify the
					 purchaser's association with the educational institution by examining the
					 matriculation card if he is a student, or requiring other evidence of his
					 association with the educational institution if he is a member of the faculty.
					 The vendor shall also maintain a textbook exemption register to be signed by
					 the purchaser at the time of the purchase certifying that he is entitled to
					 this exemption.
(A) It is recommended for
					 simplification of record keeping that this register be maintained as follows:
I certify that I am entitled to the school textbook
						exemption of section 204(33) of the act.
Date
Signature of
								Purchaser
Address
School
Invoice
								No.
Amount of Purchase
___
___
___
___
___
___
(B) The vendor should also retain all
					 invoices of his sales so that he will have an auditable record of his
					 transactions.
(iii) The
					 exemption is applicable only if the schools, colleges or universities sell
					 directly or through bookstores designated by them to sell textbooks on their
					 behalf to the students and faculty. The designation shall be granted by the
					 educational institution on request by a bookstore. The educational institution
					 may only designate those bookstores who operate as a school or college
					 bookstore by maintaining in inventory for purchase by the student body the
					 textbooks required by the school, college or university. The relationship
					 between the educational institution and designee shall be evidenced by a
					 written authorization.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 58 - MISCELLANEOUS › Section 58.10 - Water softeners and conditioners

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
					 Water softeners and conditioners are considered tangible personal property,
					 irrespective of the manner in which they are attached to a water system.
					 Accordingly, the sale at retail of water softening or conditioning equipment,
					 or parts thereof are subject to sales tax based on the total purchase price,
					 including charges for delivery or installation.
(b) Charges for the rental of a water
					 softener or conditioner are also subject to sales tax based on the total rental
					 price, including delivery or installation charges.
(c) The servicing or repair of water
					 softeners or conditioners is the maintenance of tangible personal property, and
					 a charge therefore is subject to tax.
This ruling supersedes Ruling No. 83, Water Filters or
						  Softeners, Rental of, issued September 10, 1965, and is effective as of June 1,
						  1973.
This section cited in 61 Pa. Code §
													47.14 (relating to water filters
						  or softeners).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 58 - MISCELLANEOUS › Section 58.12 - Flags

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General.
This section is intended to clarify the extent to
					 which the sale or use of flags is subject to tax. The basis for the
					 determination of taxability is essentially whether the flag is an official flag
					 of the United States of America or the Commonwealth as defined in this
					 section.
(b)
Definitions.
The following words and terms, when used in this
					 section, shall have the following meanings, unless the context clearly
					 indicates otherwise:
Flag of the United States of America
-A
						flag which has been adopted through legislative enactment by the Congress of
						the United States as an official flag.
Flag of the Commonwealth of
						Pennsylvania
-A flag which has been adopted through legislative
						enactment by the General Assembly of the Commonwealth as an official
						flag.
Accessories
-A pole, rope or other
						hardware which is to be used in connection with the display of a flag.
Scope
-The sale at retail or use of a
						flag other than a flag of the United States of America or the Commonwealth of
						Pennsylvania is subject to tax.
(c) Accessories which are purchased or used
					 in connection with the use of any flag are subject to tax. Where flags of the
					 United States of America or the Commonwealth are sold with accessories and the
					 purchase price of the flag is not separately stated on the invoice, the entire
					 purchase price is subject to tax.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 58 - MISCELLANEOUS › Section 58.13 - Carpeting and other floor coverings

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General.
This section
					 pertains to the sale and/or installation of carpeting, tile, linoleum and other
					 similar floor coverings. This ruling is intended to amplify the provisions of
					 §
											31.16 (relating to contractors
					 acting as agents for their exempt customers).
(b)
Definitions
. The
					 following words and terms, when used in this section, have the following
					 meanings, unless the context clearly indicates otherwise:
Construction contract
-A sale of floor
						covering under which the dealer has the responsibility for installation. If an
						invoice to a customer is written to include the rendering of installation
						services, such as with notations "installed", "including installation",
						"delivered and installed", "paste-down" or "tacking", it is presumed that the
						transaction constitutes a "construction contract".
Example. "D" Dealer agrees to furnish carpeting to "B"
						Buyer for use in "B's" home. "D" engages "C" Installer to install the
						carpeting. "D" includes on "B's" invoice the notation "installed". The sale
						between "D" and "B" is a "construction contract".
Floor covering
-A type of carpeting,
						tile, linoleum or other floor surfacing materials.
Installation
-The attachment of floor
						covering to real estate by tacking, adhesive, hooks, tape or another
						method.
Licensed dealer
-A person engaged in the
						business of selling floor covering who has been issued a license by the
						Department to collect and remit sales tax. A dealer holding a use tax
						registration number prefixed with the digits "89" is not a licensed
						dealer.
Purchase price
-For purposes of this
						section, the total value of anything paid or delivered, or promised to be paid
						or delivered, whether it is money or otherwise.
(i) Items which are includable in purchase
					 price whether or not they are separately stated are:
(A) Cost or value of the floor covering and
					 other materials transferred.
(B)
					 Cost or value of transportation.
(C) Discount paid or allowed after the sale,
					 such as a prompt payment discount.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 60 - SALES AND USE TAX PRONOUNCEMENTS-STATEMENTS OF POLICY › Section 60.1 - Building maintenance or building cleaning services

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:
Administrative supplies
-
(i) Tangible personal property which is
					 consumed in one of the following manners:
(A)
					 Used but not transferred by a vendor in the performance of this
					 service.
(B) Transferred by a
					 vendor to another party in connection with the performance of the vendor's
					 services when the property is not a critical element of the service.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 60 - SALES AND USE TAX PRONOUNCEMENTS-STATEMENTS OF POLICY › Section 60.3 - Disinfecting or pest control services

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:
Administrative supplies
-
(i) Tangible personal property which is
					 consumed in one of the following manners:
(A)
					 Used but not transferred by a vendor in the performance of this
					 service.
(B) Transferred by a
					 vendor to another party in connection with the performance of the vendor's
					 services when the property is not a critical element of the service.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 60 - SALES AND USE TAX PRONOUNCEMENTS-STATEMENTS OF POLICY › Section 60.4 - Help supply services

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:
Administrative supplies
-
(i) Tangible personal property which is
					 consumed in one of the following manners:
(A)
					 Used but not transferred by a vendor in the performance of this
					 service.
(B) Transferred by a
					 vendor to another party in connection with the performance of the vendor's
					 services when the property is not a critical element of the service.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 60 - SALES AND USE TAX PRONOUNCEMENTS-STATEMENTS OF POLICY › Section 60.5 - Employment agency services

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:
Administrative supplies
-
(i) Tangible personal property which is
					 consumed in one of the following manners:
(A)
					 Used but not transferred by a vendor in the performance of this
					 service.
(B) Transferred by a
					 vendor to another party in connection with the performance of the vendor's
					 services when the property is not a critical element of the service.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 60 - SALES AND USE TAX PRONOUNCEMENTS-STATEMENTS OF POLICY › Section 60.6 - Lobbying services

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:
Administrative supplies-
(i) Tangible personal property which is
					 consumed in one of the following manners:
(A)
					 Used but not transferred by a vendor in the performance of this
					 service.
(B) Transferred by a
					 vendor to another party in connection with the performance of the vendor's
					 services when the property is not a critical element of the service.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 60 - SALES AND USE TAX PRONOUNCEMENTS-STATEMENTS OF POLICY › Section 60.8 - Secretarial and editing services

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:
Administrative supplies
-
(i) Tangible personal property which is
					 consumed in one of the following manners:
(A)
					 Used but not transferred by a vendor in the performance of secretarial and
					 editing services.
(B) Transferred
					 by a vendor to another party in connection with the performance of the vendor's
					 services when the property is not a critical element of the service.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 60 - SALES AND USE TAX PRONOUNCEMENTS-STATEMENTS OF POLICY › Section 60.9 - Premium cable services

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:
Premium cable service-
(i) That portion of a cable television
					 service; community antenna television service; or other distribution of
					 television, video, audio or radio service which meets the following criteria:
(A) Is transmitted with or without wires to
					 purchasers of the service.
(B)
					 Consists substantially of programming uninterrupted by paid commercial
					 advertising, such as full-length movies, sporting events, pay-per-view
					 television service and audio and radio broadcasting.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 60 - SALES AND USE TAX PRONOUNCEMENTS-STATEMENTS OF POLICY › Section 60.10 - Adjustment and collection services

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:
Adjustment services
-An activity
						performed by a collection agency relating to the reconciliation or settlement
						of a debt on behalf of a creditor.
Administrative supplies
-
(i) Tangible personal property which is
					 consumed in one of the following manners:
(A)
					 Used but not transferred by a vendor in the performance of this
					 service.
(B) Transferred by a
					 vendor to another party in connection with the performance of the vendor's
					 services when the property is not a critical element of the service.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 60 - SALES AND USE TAX PRONOUNCEMENTS-STATEMENTS OF POLICY › Section 60.11 - Credit reporting services

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:
Administrative supplies-
(i) Tangible personal property which is
					 consumed in one of the following manners:
(A)
					 Used but not transferred in the performance of this service.
(B) Transferred by a vendor to another party
					 in connection with the performance of the vendor's services when the property
					 is not a critical element of the service.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 60 - SALES AND USE TAX PRONOUNCEMENTS-STATEMENTS OF POLICY › Section 60.12 - Self-storage services

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:
Administrative supplies
-
(i) Tangible personal property which is
					 consumed in one of the following manners:
(A)
					 Used but not transferred by a vendor in the performance of this
					 service.
(B) Transferred by a
					 vendor to another party in connection with the performance of the vendor's
					 services when the property is not a critical element of the service.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 60 - SALES AND USE TAX PRONOUNCEMENTS-STATEMENTS OF POLICY › Section 60.14 - Zero emission vehicles

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:
Comparable vehicle
-A motor vehicle which
						is primarily self-propelled by a combustion engine and is similar to the
						category type of the zero emission vehicle which is being purchased. The four
						categories of motor vehicles are as follows:
(i) Passenger car.
(ii) Passenger truck.
(iii) Van.
(iv) Other qualifying motor vehicle-A motor
					 vehicle which is something other than a passenger car, passenger truck or van.
Comparable vehicle amount
-The average
						manufacturer's suggested retail list price (M.S.R.P.) of a comparable
						vehicle.
Electric vehicle
-A motor vehicle which
						operates solely by use of a battery or battery pack and which meets the
						applicable Federal motor vehicle safety standards. The term includes a motor
						vehicle which is powered mainly through the use of an electric battery or
						battery pack but which uses a flywheel that stores energy produced by the
						electric motor or through regenerative braking to assist in operation of the
						motor vehicle.
Hybrid electric vehicle
-An electric
						vehicle which allows power to be delivered to the drive wheels solely by a
						battery-powered electric motor but which also incorporates the use of a
						combustion engine to provide power to the battery and which meets the
						applicable Federal motor vehicle safety standards. The primary source of power
						for the motor is the electric battery or battery pack and not the combustion
						engine.
Motor vehicle
-A vehicle which is
						self-propelled and is required to be titled or licensed for highway use.
Power unit
-The batteries or battery
						packs which provide the power to operate a zero emission vehicle.
Premium purchase amount
-The amount
						charged for a zero emission vehicle which is in excess of the comparable
						vehicle amount.
Zero emission vehicle
-A motor vehicle
						which is an electric vehicle, a hybrid electric vehicle or another type of
						motor vehicle which produces no emissions of any criteria of pollutants under
						any operational mode and under any conditions and which meets the applicable
						Federal motor vehicle safety standards.