61 Pa. Code § 9.3 - Additional services which are subject to tax
(a) Beginning October 1, 1991, the services
described in this section are subject to State and local sales tax. If the
service was purchased prior to October 1, 1991, that portion of the contract
relating to the value of the contract after October 1, 1991, is subject to tax.
The manufacturing, mining, processing, farming, dairying and public utility
exemptions do not apply to the purchase or use of these services. These
services are presumed to be subject to Pennsylvania sales tax if the delivery
or benefit of the service occurs in this Commonwealth. Use tax is due if the
purchaser of the services does not pay tax to the vendor.
(1)
Lobbying services.
Consideration paid to a "lobbyist" for "lobbying" as those terms are defined in
the Lobbying Registration and Regulation Act (46 P. S. §§
148.1-148.7b).
(2)
Adjustment, collection and credit
reporting services. Consideration paid or retained for the adjustment
of accounts, the collection of accounts receivable, credit investigations or
the issuing of mercantile and consumer credit reports. Charges for providing
credit card and collection services by a central agency, debt counseling or
adjustment services for individuals or the billing or collection of an account
by local exchange telephone companies are not subject to tax.
(3)
Secretarial and editing
services. Charges for secretarial and editing services. Examples
include: editing, letter writing, word processing, proofreading, filing,
sorting, resume writing, typing, answering services and other secretarial
duties. Charges for court reporting or stenographic services are not subject to
tax.
(4)
Employment
agencies services. Charges for providing employment services to an
employer or an employe of the type performed by an employment agency, executive
placing services or labor employment contractor. Charges by theatrical
employment agencies, motion picture casting bureaus and services relating to
the hiring of farm labor are not subject to tax.
(5)
Help supply services.
Charges for providing temporary or continuing help services under a contract in
which the helper is supervised by the person or business needing the help and
the helper is on the payroll of the person or agency providing the help.
Examples include: labor and manpower pools, employe leasing services, office
help supply services, temporary help services, usher services, escort services,
bartending services, modeling services and fashion-show model supply services.
Charges for services relating to the hiring of farm labor are not subject to
tax.
(6)
Computer program
services. Charges for providing computer programming or computer
software design and analysis. Examples include: services of the type provided
by or through computer programming services, customer computer programming
services or assistance services, computer code authors and free-lance computer
software writers, software upgrading or modification, custom software
programming, custom computer programs or system software developments, custom
computer software systems analysis and design and custom application software
programming.
(7)
Computer
integrated systems design services.
(i) Charges for developing or modifying
computer software and packaging or bundling the software with computer hardware
(computer and computer peripheral equipment) to create and market an integrated
system for specific application, if the person rendering this service performs
the following when providing the service:
(A)
The development or modification of the computer software.
(B) The marketing of computer
hardware.
(C) Is involved in all
phases of systems development from design through installation.
(ii) Examples include: computer
systems integration, computer network systems integrations, local area network
(LAN) systems integration, office automation or systems analysis, computer
systems value-added resellers, computer systems turnkey vendors, computer-aided
design (CAD) systems services, computer-aided engineering (CAE) systems
services or computer-aided manufacturing (CAM) system services.
(8)
Computer processing,
data preparation or processing services. Charges for computer
processing, data preparation or processing services. Examples include:
providing processing and preparation of reports from data supplied by the
customer or a specialized service, such as data entry services, and the like,
making data processing equipment available on an hourly, time-sharing or other
basis; computer time-sharing and leasing or rental of computer time; computer
tabulating and calculating services; data entry, processing or verification
services; key-punch services and optical scanning data services.
(9)
Information retrieval
services. Charges for providing computer online information retrieval
services. Examples include: data base information retrieval services; online
information retrieval services, and the like.
(10)
Computer facilities management
services. Charges for providing onsite computer facilities management
services, controlling the operation of data processing facilities and similar
services.
(11)
Other
computer-related services. Charges for supplying computer-related
services not described or included in paragraphs (6)-(10). Examples include:
computer consulting services; software documentation services; disk, diskette
or tape conversion; disk, diskette or tape recertification services; computer
hardware and software requirement analysis services; testing and debugging
services; software documentation services; software installation services;
software training services; reformatting editing services and data recovery
services.
(b) Services
described in this subsection are presumed to be subject to sales tax if the
service is provided at a location or service address within this Commonwealth.
Except for storage services, the following are presumed to be subject to use
tax if the applicable sales tax was not charged at the time of the purchase of
the service.
(1)
Disinfecting and pest
control services. Charges for disinfecting, termite control, insect
control, rodent control or other pest control services. Examples include:
deodorizing rest rooms, sanitizing washrooms, cleaning rest rooms,
exterminating or fumigating services.
(2)
Building maintenance and cleaning
services. Charges for providing maintenance and cleaning services.
Examples include: janitorial, maid or housekeeping service; office or interior
building cleaning or maintenance service; window cleaning service; floor waxing
service; lighting maintenance service, such as bulb replacement; furnace and
air conditioning filter replacement; chimney and spouting cleaning service;
acoustical tile cleaning service; venetian blind cleaning; building siding
cleaning; cleaning and maintenance of telephone booths and cleaning and
degreasing of service stations. The term "building maintenance or cleaning
services" does not include repairs performed on buildings and other
structures.
(3)
Lawn care
services. Charges for lawn upkeep. Examples include: fertilization,
weed control, lawn mowing, shrubbery trimming, lawn thatching, leaf raking and
other lawn treatment services. Charges for landscaping, sodding and grass
seeding of new lawns is not subject to tax.
(4)
Storage service. Charges
for the storage of corporeal personal property within a building or similar
structure, such as a storage shed, warehouse, truck or airport terminal,
freezer locker, and the like. The term "corporeal personal property" includes
goods, wares or merchandise; furniture and household goods; vehicles; furs; and
farm products. Charges for the storage of personal property outside of a
building or similar structure are not subject to tax. The term "storage"
includes the storage of vehicles in a building. The term does not include
parking in a parking garage.
(5)
Pay television. Charges for cable television, community
antenna television and other distribution of television, video or radio
services, with or without the use of wires, to subscribers or paying customers
in excess of charges for the minimum or basic service. Charges relating to the
installation or repair of the pay television services are subject to tax.
Charges for the minimum or basic service as well as its installation and repair
are not subject to tax.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.