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 41 - MANUFACTURING; PROCESSING › Section 41.3 - Dry ice for packaging ice cream

Current through Register Vol. 54, No. 28, July 13, 2024
The sale of dry ice when purchased for internal packaging
						in conjunction with the sale of ice cream to others is not subject to tax. The
						purchaser shall tender an exemption certificate to his supplier setting forth
						thereon that the property purchased constitutes a wrapping supply for use in
						wrapping property for delivery to others. 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 41 - MANUFACTURING; PROCESSING › Section 41.4 - Gas used by a manufacturer

Current through Register Vol. 54, No. 28, July 13, 2024
Natural, manufactured or bottled gas used in the actual
						production process, such as gas used for purpose of manufacturing ceramics, is
						exempt from tax. Gas used to heat a portion of a manufacturing building such as
						the administration, production or storage areas is subject to tax since it is
						not used directly in manufacturing.
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 41.5 - Integrated plants

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Whenever a
					 person is engaged in a recognized integrated business composed of a series of
					 operations which either collectively constitute manufacturing, or individually
					 constitute one or more of the operations specified as manufacturing in section
					 201(c)(2), (3), (4) or (5) of the TRC (72 P. S. §
												7201(c)(2), (3), (4) or
					 (5)), the first production stage is deemed to
					 commence with the first stage of production in the series, and production is
					 not deemed to end finally until the completion of the product in the last
					 operation of the production series.
Example.
The X Company is engaged in
						mining coal and iron, making steel ingots and fabricating various products from
						steel. The company's first production stage for the purposes of the tax
						commences with the first stages of production in the mining of coal and iron,
						and the final stage of production is the completion of the fabrication of its
						end products. The exemption applies to the purchase and use of property and
						services to be used directly in any of the mining, ingot making, and steel
						fabricating operations in this integrated business.
(b) The operations of manufacturing conducted
					 by the manufacturer include the following:
(1)
					 The production and transmission of electrical power for use in other
					 manufacturing operations.
(2) The
					 production and transmission of gases, air and steam for use in manufacturing
					 operations, including the production of electric power.
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 41.6 - Processing for wholesale distribution

Current through Register Vol. 54, No. 28, July 13, 2024
Section 201(d) of the TRC (72 P. S. §
												7201(d)) grants a limited
						exemption to certain, defined processing activities where the product in
						question is processed for wholesale distribution. The exemption is limited to
						the purchase and use of property to be used directly in the specified
						"processing" activities under the act. It does not apply to property used
						indirectly in processing, or to motor vehicles required to be registered under
						75 Pa.C.S. §§
												101-9909 (relating to the Vehicle Code), or
						to property used in the construction, reconstruction, remodeling, and the like
						of real estate, or to maintenance items, or property used in sales activities,
						managerial activities or other nonoperational activities.
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 41.7 - Pump for conveying water prior to production process

Current through Register Vol. 54, No. 28, July 13, 2024
A pump used in conjunction with the conveying of raw
						river water to a filtration plant where such water is treated prior to use
						directly in the production of a steel product is not considered to be used
						directly in a production process.
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 41.8 - Recapping and retreading of tires

Current through Register Vol. 54, No. 28, July 13, 2024
Under the decision of the Commonwealth Court in
Commonwealth
v.
Goodyear Tire & Rubber
						Company
, 88 Dauph. 301 (1967), tangible personal property used
						directly in the recapping or retreading of tires is exempt from tax under the
						manufacturing exemption. Reference should be made to §
											32.32 (relating to manufacturing;
						processing).
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 41.9 - Research exemption

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Generally.
Section 201(c)(5) of the TRC (72 P. S. §
												7201(c)(5)) exempts from tax
					 the purchase and use of tangible personal property and services to be used
					 directly in research having as its objective the production of a new or
					 improved product or utility service or method of producing a product or utility
					 service, but in either case not including market research or research having as
					 its objective the improvement of administrative efficiency. The exemption also
					 applies to taxpayers who undertake research under contract for exempt
					 purposes.
(b)
Research
					 operations.
Research operations include inquiry, investigation,
					 experimentation and testing, and the analysis, critical study, compilation and
					 development of the results thereof. Generally, the immediate products of
					 research operations are information and knowledge even though incident thereto
					 a researcher produces a salable or usable product or prototype thereof. The
					 exemption provided with regard to research operations applies only to those
					 research operations which have for their ultimate purpose the production of a
					 new or improved product or utility service, or new or improved methods of
					 producing a product or utility service.
(c)
Direct use limitation.
The direct use limitation shall conform with the following:
(1) The exemption applies only to the
					 purchase and use of tangible personal property and otherwise taxable services
					 to be used directly in research operations as described in this section. In
					 determining whether particular property is used directly in research
					 operations, consideration shall be given to the following factors:
(i) The physical proximity of the property or
					 services to the research activities.
(ii) The proximity of the time of the use of
					 the property or services to the research.
(iii) The active, causal relationship between
					 the use of the property or services and the research development.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 42 - BROADCASTING › Section 42.1 - 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:
Broadcasting
-The dissemination of radio
						or television communications intended to be received by the public, directly or
						by the intermediary of relay stations.
Licensed commercial or educational
						station
-A broadcasting station operating under one of the following
						Federal Communications Commission licenses is a licensed commercial or
						educational station:
(i) Standard
					 broadcasting station.
(ii)
					 Frequency modulation station.
(iii)
					 Commercial television station.
(iv)
					 Noncommercial television or FM radio station. See §
											42.5 (relating to nonprofit
					 educational stations).
This section cited in 61 Pa. Code §
													60.9 (relating to premium cable
						  services).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 42 - BROADCASTING › Section 42.2 - Exemptions

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The purchase,
					 rental or use of equipment, materials and supplies, or services thereon, by a
					 licensed commercial or educational station is exempt from tax, if the property
					 is predominantly used directly by that station in the broadcasting of radio or
					 television programs.
(b) An
					 exemption is not available 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.
(c) The purchase of a vehicle 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 vehicle are subject to tax.
This section cited in 61 Pa. Code §
													42.4 (relating to procedure for
						  claiming the exemption).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 42 - BROADCASTING › Section 42.3 - Property

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Property directly used.
The following are examples of
					 equipment, parts and accessories, and materials and supplies which, when
					 predominantly used directly by a licensed commercial or educational station in
					 the process of broadcasting are exempt from tax. This exemption applies even
					 though the equipment is part of a mobile unit.
(1) Tower and antenna equipment.
(2) Transmitter equipment, including
					 technical equipment located at transmitter sites.
(3) Studio and technical equipment, including
					 technical equipment located at the studio; such as, cameramen's lights,
					 equipment for the processing and developing of film, film editing equipment,
					 video tape, microphones and props.
(4) Photograph and film processing equipment,
					 including, but not limited to cameras, film, darkroom equipment and film
					 developers.
(5) Video tape
					 recording equipment.
(6) Studio
					 production equipment; that is, equipment used for the production of commercials
					 or programs for advertisers.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 42 - BROADCASTING › Section 42.4 - Procedure for claiming the exemption

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A licensed commercial or educational
					 station, other than those which qualify under the provisions of §
											42.5 (relating to nonprofit
					 educational stations) may claim an exemption upon its purchase, rental or
					 repair of property set forth under the provisions of §
											42.3 (relating to property)
					 together with other items of property which qualify for exemption under the
					 provisions of §
											42.2 (relating to exemptions). At
					 the time of making a claim of its exemption, the purchaser shall tender to its
					 supplier a properly executed blanket exemption certificate reflecting the
					 following language on the face thereof: "Purchaser is a licensed commercial or
					 educational station, call letters _____________, purchasing exempt property or
					 services for direct use in broadcasting."
(b) A blanket exemption certificate once
					 tendered to a supplier may be used in lieu of the payment of tax on all future
					 exempt purchases. A blanket exemption certificate may not be tendered to a
					 supplier with respect to property which does not qualify for
					 exemption.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 42 - BROADCASTING › Section 42.5 - Nonprofit educational stations

Current through Register Vol. 54, No. 28, July 13, 2024
Any educational station may apply to the Bureau of
						Accounts Settlement (Attention: Exemption Unit) for approval as a nonprofit
						educational institution. Stations approved as nonprofit educational
						institutions are entitled to the exemptions for such organizations as provided
						in §
											32.21 (relating to charitable,
						volunteer firemen's and religious organizations and nonprofit educational
						institutions).
This section cited in 61 Pa. Code §
													42.1 (relating to definitions);
						  and 61 Pa. Code §
													42.4 (relating to procedure for
						  claiming the exemption).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 43 - WATER WELL DRILLERS › Section 43.1 - General

Current through Register Vol. 54, No. 28, July 13, 2024
This chapter is promulgated as a result of the decision
						involving the
Commonwealth v. Tyger & Karl Complete Water Systems
						Co., Inc.
, 5 Pa. Commw. 154 (1972), which held that persons engaged
						in the business of drilling water wells for residential, farming, commercial
						and industrial use, constitutes that of mining within 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 43 - WATER WELL DRILLERS › Section 43.2 - 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:
Water well driller
-A person who is
						engaged in the business of water well drilling.
Water well drilling
-The operation of
						exploring, drilling and extracting natural water from the earth. Water well
						drilling includes the extension, widening, or recasing of the original water
						well.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 43 - WATER WELL DRILLERS › Section 43.3 - Exemption

Current through Register Vol. 54, No. 28, July 13, 2024
A water well driller is entitled to an exemption upon his
						purchase, rental and repair of equipment, materials and supplies used directly
						in the operation of water well drilling. However, this exemption does not apply
						to the purchase, repair or service of a vehicle required to be registered under
						75 Pa.C.S. §§
												101-9910 (relating to Vehicle Code).
Example 1.
Water well driller "W"
						purchases a back hoe from dealer "X." "W" registers the back hoe with the
						Bureau of Motor Vehicles. Even though it will be used directly in water well
						drilling, "W" is required to pay sales tax on the purchase price.
Example 2.
Water well driller "W"
						purchases a drilling rig from dealer "Y." "W" mounts the rig on a chassis,
						purchased from dealer "Z," which is registered with the Bureau of Motor
						Vehicles. "W" shall pay sales tax on the purchase price of the chassis, as well
						as on all repairs and service to the chassis. No tax should be paid on the
						purchase of, or the repair or service to, the drilling rig.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 43 - WATER WELL DRILLERS › Section 43.4 - Property

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Property directly used.
Where a single unit of property is put
					 to use in two different activities, one of which is a direct use and the other
					 of which is not, the property is not exempt from tax unless the water well
					 driller makes use of the property more than 50% of the time directly in mining
					 operations. The following are examples of equipment, machinery, parts and their
					 accessories, and materials and supplies which when predominantly used directly
					 by a water well driller in the operation of water well drilling are exempt from
					 tax:
(1) Equipment, machinery, parts and
					 their accessories are back hoe, compressors, drilling rigs, generators, grout
					 mixers, hand tools, trenching machines, pump hoist, pumps and controls, test
					 and mud pumps, water treatment equipment, welders.
(2)
Materials and supplies
are casings, chemicals, electrical wiring, grouting materials, lining, pipe,
					 tanks, wire rope and wire screen.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 43 - WATER WELL DRILLERS › Section 43.5 - Procedure for claiming the exemption

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A water well driller may claim an
					 exemption upon his purchase, rental or repair of property set forth in §
											43.4 (relating to property)
					 together with other items of property which qualify for exemption. At the time
					 of making claim of his exemption, he must tender to his supplier a properly
					 executed blanket exemption certificate reflecting the following language on the
					 face thereof: "Property and/or services will be directly used by the purchaser
					 in his mining-water well drilling operation which is performed as a
					 business."
(b) A blanket exemption
					 certificate once tendered to a supplier may be used in lieu of the payment of
					 tax on future exempt purchases. A blanket exemption certificate may not be
					 tendered to a supplier with respect to property which does not qualify for
					 exemption.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 43 - WATER WELL DRILLERS › Section 43.6 - Procedure for collection or payment of tax

Current through Register Vol. 54, No. 28, July 13, 2024
Water well drillers may be engaged in one or more of the
						following activities: Over-the-counter sales; repairing, servicing or
						maintaining existing water well systems; and water well drilling. In order that
						a water well driller may properly collect or pay tax with respect to these
						activities, he may utilize one of the following procedures depending upon the
						type of activities in which he is engaged.
(1)
Situation where the water well
					 driller is licensed to collect tax.
A water well driller who is
					 licensed to collect taxes because he makes over-the-counter sales is permitted
					 to pay tax upon the property which he uses in his repair, service and
					 maintenance activities by utilizing either one of the following two methods:
(i) By the payment of the tax to his supplier
					 rather than claiming an exemption.
(ii) By payment of tax as use tax with his
					 regular sales tax return.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 44 - FARMING AND DAIRYING › Section 44.1 - Dairy farm paper towels

Current through Register Vol. 54, No. 28, July 13, 2024
The purchase by a farmer of paper towels especially made
						for the purpose of washing the udders of dairy cattle is exempt from tax. The
						purchase of a dispensing cabinet for use in conjunction with the towels 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 44 - FARMING AND DAIRYING › Section 44.3 - Farm water heaters

Current through Register Vol. 54, No. 28, July 13, 2024
The purchase by a farmer of water heaters to be used to
						provide hot water for use in conjunction with the cleaning of dairy farm
						utensils and equipment is in the nature of a maintenance function and shall
						therefore 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 44 - FARMING AND DAIRYING › Section 44.4 - Guns and ammunition

Current through Register Vol. 54, No. 28, July 13, 2024
Guns and ammunition are never deemed to be used directly
						in an operation of manufacturing or agriculture, and therefore they may not be
						purchased tax exempt under the exemption provided in §§
											32.32 and
						32.33 (relating to manufacturing;
						processing and farming).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 45 - PUBLIC UTILITIES › Section 45.1 - Exemption of electric cooperative corporations

Current through Register Vol. 54, No. 28, July 13, 2024
Corporations formed under
						15 Pa.C.S. §§
												7301-7359 (relating to the Electric
						Cooperative Law of 1990) are by reason of
						15 Pa.C.S. §
												7333
						(relating to license fee; exemption from excise taxes) exempt from the payment
						of sales and use tax under the provisions of Article II of the TRC
						(72
						P. S. §§
												7201-7282). The
						corporations shall furnish their vendors with an exemption certificate setting
						forth that they are corporations formed under the Electric Cooperative
						Corporation Act and that they are therefore exempt from the sales and use tax
						imposed by that act on purchases of property to be used in the activities of
						the corporations.
This section cited in 61 Pa. Code §
													47.17 (relating to lease or rental
						  of vehicles and rolling stock); and 61 Pa. Code §
													58.13 (relating to carpeting and
						  other floor coverings).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 45 - PUBLIC UTILITIES › Section 45.2 - Automobiles for attorneys

Current through Register Vol. 54, No. 28, July 13, 2024
Autos purchased by a public utility for use by its
						attorneys in checking rights-of-way and settling claims for condemnation suits
						are not used directly in producing, delivering or rendering a public utility
						service, and are 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 45 - PUBLIC UTILITIES › Section 45.3 - Street repairs

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General.
This section has been revised as a result of the
					 decision rendered in
Equitable Gas v. Commonwealth
, 18 Pa.
					 Commw. 418 (1975), which held that the purchase of paving materials used by a
					 public utility incidental to the construction, reconstruction, paving or repair
					 of public roads as a result of excavation necessitated by the installation or
					 repair of the public utility facility under the public roads is a use of
					 tangible personal property directly related to the rendition of a public
					 utility service and, therefore, comes within the exclusions in the Tax Act of
					 1963 for Education (72 P. S. §§
												3403-1-3403-605) (Repealed).
(b)
Scope of exclusions.
The
					 scope of exclusions for the purchase of road paving materials prior to March 4,
					 1971, shall be as follows:
(1) The purchase
					 of road paving materials prior to March 4, 1971, by a person engaged in the
					 business of rendering a public utility service is not subject to Pennsylvania
					 sales tax, if the paving materials are incidental to the construction,
					 reconstruction, paving or repair of public roads damaged as a result of
					 excavation necessitated by the installation or repair of the public utility
					 facility beneath the public roads.
(2) The purchase of road paving materials on
					 behalf of a public utility under or in fulfillment of a written fixed price
					 sales contract or construction contract or formal bid is not subject to
					 Pennsylvania sales tax, if the paving materials are incidental to the
					 construction, reconstruction, paving or repair of public roads damaged as a
					 result of excavation necessitated by the installation or repair of the public
					 utility facility beneath the public roads.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 46 - CONSTRUCTION CONTRACTORS › Section 46.1 - Construction contractor cutting or bending a steel beam

Current through Register Vol. 54, No. 28, July 13, 2024
The mere cutting or bending of a structural steel beam
						prior to its being incorporated into real estate is not considered to be
						manufacturing or processing under the act. A construction contractor performing
						the operations shall pay tax based upon his purchase price for his purchase or
						use of the beam. The construction contractor is not entitled to the
						manufacturer's or processor's exemption with respect to the equipment he uses
						in the activity.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 46 - CONSTRUCTION CONTRACTORS › Section 46.2 - Construction of exempt public utility facilities

Current through Register Vol. 54, No. 28, July 13, 2024
Effective March 4, 1971, the purchase or use of tools,
						equipment and supplies by a contractor which are used but not installed as a
						component of a public utility facility 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 46 - CONSTRUCTION CONTRACTORS › Section 46.3 - Construction contractor installing stained glass windows

Current through Register Vol. 54, No. 28, July 13, 2024
Persons engaged in the business of fabricating and
						installing stained glass windows are construction contractors within the
						meaning of §§
											31.11-31.16 (relating to construction
						contractors). Persons subject to §§
											31.11-31.16 are required to pay tax upon
						the raw materials purchased and used by them in the fabrication of stained
						glass windows which they install.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 46 - CONSTRUCTION CONTRACTORS › Section 46.5 - Outdoor advertising signs

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The erection of outdoor advertising
					 boards, signs or sign boards by permanent or semipermanent construction is
					 considered to be construction activity. The person erecting the signs is
					 therefore considered the ultimate consumer and is liable for sales tax upon all
					 materials, supplies and equipment purchased within this Commonwealth. He also
					 is liable for use tax upon all materials, supplies and equipment purchased
					 outside this Commonwealth and used in the construction activity.
(b) Tax need not be collected on the periodic
					 charge received by the owner of the board, sign or sign board in consideration
					 of the placing by him of certain advertising materials thereon (such an
					 arrangement being often referred to as "lease of space"), since the
					 consideration is for a license relating to real estate.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 46 - CONSTRUCTION CONTRACTORS › Section 46.6 - Contractors renting equipment to others

Current through Register Vol. 54, No. 28, July 13, 2024
Construction contractors renting equipment to other
						contractors shall apply for a license under the TRC and collect tax with
						respect to all rentals.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 46 - CONSTRUCTION CONTRACTORS › Section 46.9 - Financial institution security equipment

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General.
This ruling
					 pertains to the sale, installation and repair of security equipment utilized by
					 financial institutions. The effective date of this ruling is the date of
					 adoption. Its effect is, therefore, prospective only, and it applies only to
					 transactions involving security equipment consummated after the date of its
					 adoption.
(b)
Definitions.
The following words and terms, when used in this
					 section, have the following meanings, unless the context clearly indicates
					 otherwise:
Financial institution
-A corporation or
						association, such as a bank, a bank and trust company, a trust company, a
						savings bank, a mutual banking association, a savings and loan association, a
						finance company, a credit union, or other similar institution, which maintains
						a place of business in this Commonwealth.
Installation
-An attachment or affixation
						of security equipment to real estate by means of one of the following:
(i) A hook, bolt, screw, nail or other
					 similar method.
(ii) Inserting
					 equipment through a building wall or floor, or mounting it upon a specially
					 prepared foundation, the removal of which may result in damage to the real
					 estate.
(iii) Wire which is
					 integrated into an electrical system.
Security equipment
-Systems, devices and
						equipment, and their components, utilized by a financial institution for its
						protection or convenience in conducting financial
						transactions.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 47 - RENTALS › Section 47.1 - Coin-operated amusement devices

Current through Register Vol. 54, No. 28, July 13, 2024
The placing of coin-operated amusement and record playing
						devices in a store, restaurant or public place is not considered to be a rental
						when the owner-operator and the proprietor of the location are joint venturers
						and divide the proceeds from the device between themselves. It is a rental
						subject to tax when the proprietor of the location either pays a flat rental
						charge for the machine and retains all proceeds from the machine himself, or
						when the proprietor receives all the proceeds and pays a rent to the owner of
						the machine based on a percentage of the proceeds. In the case of a joint
						ventureship, the owner-operator of the amusement device shall pay tax upon the
						purchase of the device, and also upon the purchase by him of phonograph
						records, supplies, materials and equipment by him in the maintenance and repair
						of such devices. He should not collect tax from the person who is being
						provided a service in the form of entertainment upon depositing coins in the
						machine. Where the transaction is considered to be a rental to the proprietor
						of the location, the provisions of §§
											31.4 and
						32.3 (relating to rentals or
						leases of tangible personal property; and sales for resale) are
						applicable.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 47 - RENTALS › Section 47.2 - Films for commercial exhibitions

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 exhibition
-A public show,
						display or presentation made or presented for an audience which pays
						consideration.
Motion picture film
-A series of still
						photographs capable of being displayed so as to simulate action.
Distributor
-A supplier of motion picture
						films.
(b)
Commercial exhibitions.
The rental or licensing of motion
					 picture film to persons for commercial exhibition is not subject to
					 tax.
(c)
Sponsors of
					 televisions programs.
The sale or lease of motion picture film to a
					 sponsor or client for use on a television station is not rented or licensed for
					 the purpose of commercial exhibition and therefore shall be subject to
					 tax.
(d)
Commercial or
					 educational television station.
The purchase or rental of motion
					 picture film by a commercial or educational television station, licensed by the
					 Federal Communications Commission, for use directly in its broadcasting
					 operations shall be exempt from tax upon the basis of the processing
					 exemption.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 47 - RENTALS › Section 47.3 - Frozen food lockers

Current through Register Vol. 54, No. 28, July 13, 2024
The tax is not applicable to the charge made for the
						privilege of storing meat and similar perishable food products in frozen food
						lockers.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 47 - RENTALS › Section 47.4 - Golf bag carts and lockers

Current through Register Vol. 54, No. 28, July 13, 2024
The rental of golf bag carts by a private, public or
						municipal golf course shall be subject to tax. The golf course need not collect
						tax with respect to fees paid for the rental of lockers, although the golf
						course shall pay tax upon the purchase by them of the
						lockers.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 47 - RENTALS › Section 47.6 - Miniature golf course

Current through Register Vol. 54, No. 28, July 13, 2024
The tax is not applicable to the charge made for the use
						of a miniature golf course, even though the proprietor of the golf course
						permits the customer to use a golf ball and club in conjunction with the use of
						the course.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 47 - RENTALS › Section 47.10 - Riding academies and stables

Current through Register Vol. 54, No. 28, July 13, 2024
The purchase of a horse by a riding stable or academy to
						be used exclusively for rental purposes is exempt from tax as a purchase for
						resale. The academy or stable shall charge sales tax on the rental price of the
						horse. The purchase of a horse by a riding academy or stable to be used for
						instruction purposes is subject to sales or use tax. Tax shall be paid on all
						purchases of materials, supplies and equipment used by these enterprises in the
						course of operating their business. Included are items as feed, stable supplies
						and riding equipment. Charges for boarding horses 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 47 - RENTALS › Section 47.11 - Saws and blades to butchers

Current through Register Vol. 54, No. 28, July 13, 2024
A person in the business of renting saws and blades to
						butchers shall collect tax with respect to the rental charge received by him,
						even though a portion of the charge may be attributed to
						service.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 47 - RENTALS › Section 47.12 - Soda fountains

Current through Register Vol. 54, No. 28, July 13, 2024
Leasing of soda fountains in return for periodic
						consideration is considered a rental and the entire charge is subject to the
						tax.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 47 - RENTALS › Section 47.16 - Rental of equipment between affiliated interests

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:
Affiliated interest
-The relationship
						between two corporations, associations, partnerships, proprietorships or other
						businesses, in which one corporation, association, partnership, proprietorship,
						individual or other business owns more than 50% of the stock or assets,
						including inventory, machinery and equipment of the remaining corporation,
						association, partnership, proprietorship or other business. Also, the common
						ownership of more than 50% of the stock or assets of each of two or more
						business entities results in an affiliated interest between the two commonly
						owned entities.
Example 1.
"A" company owns 60% of the
						stock of "B" corporation. "A" has an affiliated interest in "B".
Example 2.
"C," an individual, owns 75% of the stock of "D"
						corporation and 55% of the stock of "E" corporation. "D" corporation has an
						affiliated interest in "E" corporation.
Fair rental charge
-The amount which
						would be charged for the rental of the property in the open market for a
						similar period of time and at a similar place.
(b)
Scope.
When there has
					 been a rental or lease of equipment, machinery, tools or other property between
					 businesses having an affiliated interest, and the charge for the rental or
					 lease, in the opinion of the Department, is not indicative of the true value of
					 the equipment, machinery or tools, or the fair rental charge thereof, the
					 Department may use as the constructive monthly purchase price of such rental or
					 lease an amount equal to 4% of the original purchase price, which shall include
					 an amount equal to the original purchase price of any accessories, attachments
					 or additions to such equipment, machinery or tools.
Example.
"A" company has an affiliated
						interest in "B" company. "A" company leases a motor vehicle ($10,000
						acquisition cost) to "B" company for which an annual charge of $1 is made. The
						Department determines that the $1 charge is not indicative of the fair rental
						charge of the vehicle. The Department may use as the monthly tax base 4% of
						$10,000 or $400 as the constructive purchase price of the monthly rental charge
						for each month during which the vehicle was rented. The monthly tax due on the
						transaction is $24. For rental or lease periods for a duration of less than 1
						month, appropriate allocation of this rule may be followed.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 47 - RENTALS › Section 47.19 - Public Transportation Assistance Fund taxes and fees

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General provisions.
(1)
General.
This section is
					 promulgated to administer section 2301 of the TRC (72 P. S. §
													9301).
(2)
Registration.
A person
					 who makes sales, rentals or leases subject to a tax or fee under subsection
					 (b), (c) or (d) is required to apply for a Public Transportation Assistance Tax
					 License Number on a form prescribed by the Department. The registration is
					 separate from sales tax registration required under section 208 of the TRC
					 (72
					 P. S. §
													7208).
(3)
Returns.
The taxes and
					 fees collected under subsection (b), (c) or (d) shall be reported on a return
					 prescribed by the Department. The returns shall be filed under sections 217-220
					 of the TRC (72 P. S. §§
													7217-7220) and §
												34.3 (relating to tax
					 returns).
(4)
Payment.
Payment of the taxes and fees under subsection (b), (c) or
					 (d) shall be made under sections 221-224 of the TRC (72 P. S. §§
													7221-7224).
(5)
Imposition of tax.
The
					 taxes and fees imposed under subsection (b), (c) or (d) are in addition to
					 Sales or Use Tax and are excluded from the computation of tax for Sales and Use
					 Tax purposes.
(6)
Exemption
					 certificates.
Claims for exemption from the taxes and fees imposed
					 under subsection (b), (c) or (d) shall be supported by the use of a valid
					 Pennsylvania Exemption Certificate.
(7)
Direct payment permit.
A
					 direct payment permit issued under §
												34.4 (relating to direct payment
					 permit) may be used in conjunction with the taxes and fees imposed under this
					 section.
(8)
Applicability
					 of TRC.
Article II of the TRC (72 P. S. §§
													7201-7282) and regulations promulgated
					 thereunder apply to the taxes and fees imposed under subsection (b), (c) or
					 (d).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 48 - EXEMPT ORGANIZATIONS › Section 48.1 - Utility services used by exempt organizations

Current through Register Vol. 54, No. 28, July 13, 2024
The sale at retail or use of fuel oil, petroleum
						products, steam, natural, manufactured or bottled gas, or electricity or
						telephone services by a charitable, volunteer firemen's, or religious
						organization, or nonprofit educational institution for use in conjunction with
						its exempt activities is not subject to tax. The organizations are required to
						tender to their suppliers an exemption certificate in lieu of the payment of
						tax.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 48 - EXEMPT ORGANIZATIONS › Section 48.4 - Credit unions

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Federal
					 Credit Unions organized under the provisions of the Federal Credit Union Act
					 (12 U.S.C.A. §
												1751 et seq.) and Pennsylvania Credit Unions
					 formed and incorporated under the provisions of the Credit Union Act
					 (15
					 P. S. §§
												12301-12333) are exempt
					 from sales tax and Hotel Occupancy Tax under a Stipulation for Judgment in
Commonwealth v. Pacedoc Federal Credit Union
, 500 C.D.
					 1966.
(b) A Federal Credit Union
					 which is not formed or organized under the Federal Credit Union Act
					 (12 U.S.C.A. §
												1751 et seq.) is presumed to be subject to
					 sales, Use and Hotel Occupancy Tax unless it is an agency of the United States
					 Government or an exemption is extended to the organization by the law under
					 which it is created.
(c) State
					 Credit Unions which are not formed or organized under the Credit Union Act are
					 presumed to be subject to sales, use and hotel occupancy tax unless an
					 exemption is extended to the organization by the law under which it is created.
					 However, a State Credit Union which is not formed under the Credit Union Act
					 but is an agency of the Commonwealth or its political subdivisions is exempt
					 from sales and use tax, but shall pay Hotel Occupancy Tax.
This section cited in 61 Pa. Code §
													47.17 (relating to lease or rental
						  of vehicles and rolling stock); and 61 Pa. Code §
													58.13 (relating to carpeting and
						  other floor coverings).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 49 - FOOD AND BEVERAGES › Section 49.2 - Game fish, animals and birds

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:
(1)
Game fish
-As defined in
					 30 Pa.C.S. §
													102
					 (relating to definitions).
(2)
Game animals
-As defined in
					 34 Pa.C.S. §
													102
					 (relating to definitions).
(3)
Game birds
-As defined in
					 34 Pa.C.S. §
													102.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 50 - PURCHASES FOR RESALE › Section 50.1 - Purchases and sales by wholesalers

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The tax does not apply to ordinary sales
					 at wholesale, the sales being made by the wholesalers to licensed retailers who
					 will collect the tax upon their sales to the consumer. Neither does the tax
					 apply to sales made to the wholesalers, since the transactions are in no sense
					 retail sales.
(b) The fact that a
					 person is engaged in the wholesale business does not relieve him from the duty
					 of collecting or paying tax on purchases of property he makes for his own use,
					 or upon sales made directly to consumers or others not for resale. The ordinary
					 nature of the transaction in question, rather than the label by which the
					 business is known or the nature of some or most of the transactions conducted,
					 is the determining factor.
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 51.1 - Purchases of replacement parts by automobile dealer

Current through Register Vol. 54, No. 28, July 13, 2024
The purchase by an automobile dealer of replacement parts
						which he is to install in automobiles which are being reconditioned by him
						prior to resale is exempt from tax as a purchase for resale.
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 51.2 - Use of automobiles other than for resale; evidence

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Under the recent Federal law, known as
					 the Automobile Information Disclosure Act, Pub. L. No. 85-506, 72 Stat. 325,
					 commonly referred to as the "Truth in Labeling Act", automobile dealers are
					 prohibited from removing truth-in-labeling stickers from new automobiles,
					 except when the dealers intend to use the automobiles for their own personal
					 use in which case the automobiles are not considered to have been purchased by
					 them for resale purposes. New automobile means an automobile to which the
					 equitable or legal title has never been transferred by a manufacturer,
					 distributor or dealer to an ultimate purchaser.
(b) An automobile dealer's possession of a
					 new automobile, without the stickers may be considered presumptive evidence
					 that the dealer is using the automobile for purposes other than resale and
					 shall be therefore, required to pay use tax on the purchase price of the
					 automobile unless it is established to the satisfaction of the Department that
					 the automobile from which the sticker has been removed was in fact purchased
					 for resale.