PRINTER'S NO. 852
No. 788 Session of 1993
INTRODUCED BY CLYMER, CESSAR, MARKOSEK, FARGO, GODSHALL,
MAYERNIK, HECKLER, JADLOWIEC, HASAY, HESS, PITTS, FAIRCHILD,
FLICK, B. SMITH, DEMPSEY, M. N. WRIGHT, SAURMAN, BUNT,
NICKOL, NAILOR, E. Z. TAYLOR, REBER, LEH, TULLI, MARSICO,
BARLEY, BROWN, CORNELL, LAUGHLIN, FARMER, PICCOLA, VANCE,
DRUCE, PERZEL, SCHULER, GEIST, BIRMELIN, LYNCH, GERLACH,
CLARK, GANNON, DENT, FAJT, KING, MERRY, TOMLINSON,
L. I. COHEN, SERAFINI, REINARD, RAYMOND, STERN, ROHRER AND
ADOLPH, MARCH 22, 1993
REFERRED TO COMMITTEE ON FINANCE, MARCH 22, 1993
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," repealing provisions imposing sales and use tax
11 on employment agency, help supply and other personnel supply
12 services.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 201(b), (f), (g), (k), (o), (bb) and (cc)
16 of the act of March 4, 1971 (P.L.6, No.2), known as the Tax
17 Reform Code of 1971, amended or added August 4, 1991 (P.L.97,
18 No.22) and December 13, 1991 (P.L.373, No.40), are amended to
19 read:
1 Section 201. Definitions.--The following words, terms and
2 phrases when used in this Article II shall have the meaning
3 ascribed to them in this section, except where the context
4 clearly indicates a different meaning:
5 * * *
6 (b) "Maintaining a place of business in this Commonwealth."
7 (1) Having or maintaining within this Commonwealth, directly
8 or by a subsidiary, an office, distribution house, sales house,
9 warehouse, service enterprise or other place of business, or any
10 agent of general or restricted authority irrespective of whether
11 the place of business or agent is located here permanently or
12 temporarily or whether the person or subsidiary maintaining such
13 place of business or agent is authorized to do business within
14 this Commonwealth; [or]
15 (2) The engaging in any activity as a business within this
16 Commonwealth by any person, directly or by a subsidiary, in
17 connection with the lease, sale or delivery of tangible personal
18 property or the performance of services thereon for use, storage
19 or consumption or in connection with the sale or delivery for
20 use of the services described in subclauses (11) through (14)
21 and (16) through (18) of clause (k) of this section including,
22 but not limited to, having, maintaining or using any office,
23 distribution house, sales house, warehouse or other place of
24 business, any stock of goods or any solicitor, salesman, agent
25 or representative under its authority, at its direction or with
26 its permission, regardless of whether the person or subsidiary
27 is authorized to do business in this Commonwealth[.]; or
28 (3) Regularly or substantially soliciting orders within this
29 Commonwealth in connection with the lease, sale or delivery of
30 tangible personal property to or the performance thereon of
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1 services or in connection with the sale or delivery of the
2 services described in subclauses (11) through (14) and (16)
3 through (18) of clause (k) of this section for residents of this
4 Commonwealth by means of catalogues or other advertising,
5 whether such orders are accepted within or without this
6 Commonwealth.
7 * * *
8 (f) "Purchase at retail."
9 (1) The acquisition for a consideration of the ownership,
10 custody or possession of tangible personal property other than
11 for resale by the person acquiring the same when such
12 acquisition is made for the purpose of consumption or use,
13 whether such acquisition shall be absolute or conditional, and
14 by whatsoever means the same shall have been effected.
15 (2) The acquisition of a license to use or consume, and the
16 rental or lease of tangible personal property, other than for
17 resale regardless of the period of time the lessee has
18 possession or custody of the property.
19 (3) The obtaining for a consideration of those services
20 described in subclauses (2), (3) and (4) of clause (k) of this
21 section other than for resale.
22 (4) A retention after March 7, 1956, of possession, custody
23 or a license to use or consume pursuant to a rental contract or
24 other lease arrangement (other than as security), other than for
25 resale.
26 (5) The obtaining for a consideration of those services
27 described in subclauses (11) through (14) and (16) through (18)
28 of clause (k) of this section.
29 The term "purchase at retail" with respect to "liquor" and
30 "malt or brewed beverages" shall include the purchase of
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1 "liquor" from any "Pennsylvania Liquor Store" by any person for
2 any purpose, and the purchase of "malt or brewed beverages" from
3 a "manufacturer of malt or brewed beverages," "distributor" or
4 "importing distributor" by any person for any purpose, except
5 purchases from a "manufacturer of malt or brewed beverages" by a
6 "distributor" or "importing distributor" or purchases from an
7 "importing distributor" by a "distributor" within the meaning of
8 the "Liquor Code." The term "purchase at retail" shall not
9 include any purchase of "malt or brewed beverages" from a
10 "retail dispenser" or any purchase of "liquor" or "malt or
11 brewed beverages" from a person holding a "retail liquor
12 license" within the meaning of and pursuant to the provisions of
13 the "Liquor Code," but shall include any purchase or acquisition
14 of "liquor" or "malt or brewed beverages" other than pursuant to
15 the provisions of the "Liquor Code."
16 (g) "Purchase price."
17 (1) The total value of anything paid or delivered, or
18 promised to be paid or delivered, whether it be money or
19 otherwise, in complete performance of a sale at retail or
20 purchase at retail, as herein defined, without any deduction on
21 account of the cost or value of the property sold, cost or value
22 of transportation, cost or value of labor or service, interest
23 or discount paid or allowed after the sale is consummated, any
24 other taxes imposed by the Commonwealth of Pennsylvania or any
25 other expense except that there shall be excluded any gratuity
26 or separately stated deposit charge for returnable containers.
27 (2) There shall be deducted from the purchase price the
28 value of any tangible personal property actually taken in trade
29 or exchange in lieu of the whole or any part of the purchase
30 price. For the purpose of this clause, the amount allowed by
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1 reason of tangible personal property actually taken in trade or
2 exchange shall be considered the value of such property.
3 (3) In determining the purchase price on the sale or use of
4 taxable tangible personal property or a service described in
5 subclauses (11) through (14) and (16) through (18) of clause (k)
6 of this section where, because of affiliation of interests
7 between the vendor and purchaser, or irrespective of any such
8 affiliation, if for any other reason the purchase price declared
9 by the vendor or taxpayer on the taxable sale or use of such
10 tangible personal property or service is, in the opinion of the
11 department, not indicative of the true value of the article or
12 service or the fair price thereof, the department shall,
13 pursuant to uniform and equitable rules, determine the amount of
14 constructive purchase price upon the basis of which the tax
15 shall be computed and levied. Such rules shall provide for a
16 constructive amount of purchase price for each such sale or use
17 which would naturally and fairly be charged in an arms-length
18 transaction in which the element of common interest between the
19 vendor or purchaser is absent or if no common interest exists,
20 any other element causing a distortion of the price or value is
21 likewise absent. For the purpose of this clause where a taxable
22 sale or purchase at retail transaction occurs between a parent
23 and a subsidiary, affiliate or controlled corporation of such
24 parent corporation, there shall be a rebuttable presumption,
25 that because of such common interest such transaction was not at
26 arms-length.
27 (4) Where there is a transfer or retention of possession or
28 custody, whether it be termed a rental, lease, service or
29 otherwise, of tangible personal property including, but not
30 limited to linens, aprons, motor vehicles, trailers, tires,
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1 industrial office and construction equipment, and business
2 machines the full consideration paid or delivered to the vendor
3 or lessor shall be considered the purchase price, even though
4 such consideration be separately stated and be designated as
5 payment for processing, laundering, service, maintenance,
6 insurance, repairs, depreciation or otherwise. Where the vendor
7 or lessor supplies or provides an employe to operate such
8 tangible personal property, the value of the labor thus supplied
9 may be excluded and shall not be considered as part of the
10 purchase price if separately stated. There shall also be
11 included as part of the purchase price the value of anything
12 paid or delivered, or promised to be paid or delivered by a
13 lessee, whether it be money or otherwise, to any person other
14 than the vendor or lessor by reason of the maintenance,
15 insurance or repair of the tangible personal property which a
16 lessee has the possession or custody of under a rental contract
17 or lease arrangement.
18 (5) With respect to the tax imposed by subsection (b) of
19 section 202 upon any tangible personal property originally
20 purchased by the user of such property six months or longer
21 prior to the first taxable use of such property within the
22 Commonwealth, such user may elect to pay tax on a substituted
23 base determined by considering the purchase price of such
24 property for tax purposes to be equal to the prevailing market
25 price of similar tangible personal property at the time and
26 place of such first use within the Commonwealth. Such election
27 must be made at the time of filing a tax return with the
28 department and reporting such tax liability and paying the
29 proper tax due plus all accrued penalties and interest, if there
30 be any, within six months of the due date of such report and
19930H0788B0852 - 6 -
1 payment, as provided for by subsections (a) and (c) of section
2 217 of this article.
3 [(6) The purchase price of employment agency services and
4 help supply services shall be the service fee paid by the
5 purchaser to the vendor or supplying entity. The term "service
6 fee," as used in this subclause, shall be the total charge or
7 fee of the vendor or supplying entity minus the costs of the
8 supplied employe which costs are wages, salaries, bonuses and
9 commissions, employment benefits, expense reimbursements and
10 payroll and withholding taxes, to the extent that these costs
11 are specifically itemized or that these costs in aggregate are
12 stated in billings from the vendor or supplying entity. To the
13 extent that these costs are not itemized or stated on the
14 billings, then the service fee shall be the total charge or fee
15 of the vendor or supplying entity.]
16 (7) Unless the vendor separately states that portion of the
17 billing which applies to premium cable service as defined in
18 clause (ll) of this section, the total bill for the provision of
19 all cable services shall be the purchase price.
20 * * *
21 (k) "Sale at retail."
22 (1) Any transfer, for a consideration, of the ownership,
23 custody or possession of tangible personal property, including
24 the grant of a license to use or consume whether such transfer
25 be absolute or conditional and by whatsoever means the same
26 shall have been effected.
27 (2) The rendition of the service of printing or imprinting
28 of tangible personal property for a consideration for persons
29 who furnish, either directly or indirectly the materials used in
30 the printing or imprinting.
19930H0788B0852 - 7 -
1 (3) The rendition for a consideration of the service of--
2 (i) Washing, cleaning, waxing, polishing or lubricating of
3 motor vehicles of another, whether or not any tangible personal
4 property is transferred in conjunction therewith; and
5 (ii) Inspecting motor vehicles pursuant to the mandatory
6 requirements of "The Vehicle Code."
7 (4) The rendition for a consideration of the service of
8 repairing, altering, mending, pressing, fitting, dyeing,
9 laundering, drycleaning or cleaning tangible personal property
10 other than wearing apparel or shoes, or applying or installing
11 tangible personal property as a repair or replacement part of
12 other tangible personal property except wearing apparel or shoes
13 for a consideration, whether or not the services are performed
14 directly or by any means other than by coin-operated self-
15 service laundry equipment for wearing apparel or household goods
16 and whether or not any tangible personal property is transferred
17 in conjunction therewith, except such services as are rendered
18 in the construction, reconstruction, remodeling, repair or
19 maintenance of real estate: Provided, however, That this
20 subclause shall not be deemed to impose tax upon such services
21 in the preparation for sale of new items which are excluded from
22 the tax under clause (26) of section 204, or upon diaper
23 service.
24 (8) Any retention of possession, custody or a license to use
25 or consume tangible personal property or any further obtaining
26 of services described in subclauses (2), (3) and (4) of this
27 clause pursuant to a rental or service contract or other
28 arrangement (other than as security).
29 The term "sale at retail" shall not include (i) any such
30 transfer of tangible personal property or rendition of services
19930H0788B0852 - 8 -
1 for the purpose of resale, or (ii) such rendition of services or
2 the transfer of tangible personal property including, but not
3 limited to, machinery and equipment and parts therefor and
4 supplies to be used or consumed by the purchaser directly in the
5 operations of--
6 (A) The manufacture of tangible personal property;
7 (B) Farming, dairying, agriculture, horticulture or
8 floriculture when engaged in as a business enterprise. The term
9 "farming" shall include the propagation and raising of ranch
10 raised fur-bearing animals and the propagation of game birds for
11 commercial purposes by holders of propagation permits issued
12 under 34 Pa.C.S. (relating to game);
13 (C) The producing, delivering or rendering of a public
14 utility service, or in constructing, reconstructing, remodeling,
15 repairing or maintaining the facilities which are directly used
16 in producing, delivering or rendering such service;
17 (D) Processing as defined in clause (d) of this section.
18 The exclusions provided in paragraphs (A), (B), (C) and (D)
19 shall not apply to any vehicle required to be registered under
20 The Vehicle Code, except those vehicles used directly by a
21 public utility engaged in business as a common carrier; to
22 maintenance facilities; or to materials, supplies or equipment
23 to be used or consumed in the construction, reconstruction,
24 remodeling, repair or maintenance of real estate other than
25 directly used machinery, equipment, parts or foundations
26 therefor that may be affixed to such real estate.
27 The exclusions provided in paragraphs (A), (B), (C) and (D)
28 shall not apply to tangible personal property or services to be
29 used or consumed in managerial sales or other nonoperational
30 activities, nor to the purchase or use of tangible personal
19930H0788B0852 - 9 -
1 property or services by any person other than the person
2 directly using the same in the operations described in
3 paragraphs (A), (B), (C) and (D) herein.
4 The exclusion provided in paragraph (C) shall not apply to
5 (i) construction materials, supplies or equipment used to
6 construct, reconstruct, remodel, repair or maintain facilities
7 not used directly by the purchaser in the production, delivering
8 or rendition of public utility service, (ii) construction
9 materials, supplies or equipment used to construct, reconstruct,
10 remodel, repair or maintain a building, road or similar
11 structure, or (iii) tools and equipment used but not installed
12 in the maintenance of facilities used directly in the
13 production, delivering or rendition of a public utility service.
14 The exclusions provided in paragraphs (A), (B), (C) and (D)
15 shall not apply to the services enumerated in clauses (k)(11)
16 through (14) and (16) through (18) and (w), (x), (y), (z), (aa)
17 and (dd) through (kk), except that the exclusion provided in
18 this subclause for farming, dairying and agriculture shall apply
19 to the service enumerated in clause (z).
20 (9) Where tangible personal property or services are
21 utilized for purposes constituting a "sale at retail" and for
22 purposes excluded from the definition of "sale at retail," it
23 shall be presumed that such tangible personal property or
24 services are utilized for purposes constituting a "sale at
25 retail" and subject to tax unless the user thereof proves to the
26 department that the predominant purposes for which such tangible
27 personal property or services are utilized do not constitute a
28 "sale at retail."
29 (10) The term "sale at retail" with respect to "liquor" and
30 "malt or brewed beverages" shall include the sale of "liquor" by
19930H0788B0852 - 10 -
1 any "Pennsylvania liquor store" to any person for any purpose,
2 and the sale of "malt or brewed beverages" by a "manufacturer of
3 malt or brewed beverages," "distributor" or "importing
4 distributor" to any person for any purpose, except sales by a
5 "manufacturer of malt or brewed beverages" to a "distributor" or
6 "importing distributor" or sales by an "importing distributor"
7 to a "distributor" within the meaning of the "Liquor Code." The
8 term "sale at retail" shall not include any sale of "malt or
9 brewed beverages" by a "retail dispenser" or any sale of
10 "liquor" or "malt or brewed beverages" by a person holding a
11 "retail liquor license" within the meaning of and pursuant to
12 the provisions of the "Liquor Code," but shall include any sale
13 of "liquor" or "malt or brewed beverages" other than pursuant to
14 the provisions of the "Liquor Code."
15 (11) The rendition for a consideration of lobbying services.
16 (12) The rendition for a consideration of adjustment
17 services, collection services or credit reporting services.
18 (13) The rendition for a consideration of secretarial or
19 editing services.
20 (14) The rendition for a consideration of disinfecting or
21 pest control services, building maintenance or cleaning
22 services.
23 [(15) The rendition for a consideration of employment agency
24 services or help supply services.]
25 (16) The rendition for a consideration of computer
26 programming services; computer-integrated systems design
27 services; computer processing, data preparation or processing
28 services; information retrieval services; computer facilities
29 management services; or other computer-related services. At a
30 minimum, such services shall not include services that are part
19930H0788B0852 - 11 -
1 of electronic fund transfers, electronic financial transactions
2 or services, banking or trust services, or management or
3 administrative services, including transfer agency, shareholder,
4 custodial and portfolio accounting services, provided directly
5 to any entity that duly qualifies to be taxed as a regulated
6 investment company or a real estate investment trust under the
7 provisions of the Internal Revenue Code of 1986 (Public Law 99-
8 514, 26 U.S.C. § 1 et seq.) or to an entity that provides such
9 services to an entity so qualifying.
10 (17) The rendition for a consideration of lawn care service.
11 (18) The rendition for a consideration of self-storage
12 service.
13 * * *
14 (o) "Use."
15 (1) The exercise of any right or power incidental to the
16 ownership, custody or possession of tangible personal property
17 and shall include, but not be limited to transportation, storage
18 or consumption.
19 (2) The obtaining by a purchaser of the service of printing
20 or imprinting of tangible personal property when such purchaser
21 furnishes, either directly or indirectly, the articles used in
22 the printing or imprinting.
23 (3) The obtaining by a purchaser of the services of (i)
24 washing, cleaning, waxing, polishing or lubricating of motor
25 vehicles whether or not any tangible personal property is
26 transferred to the purchaser in conjunction with such services,
27 and (ii) inspecting motor vehicles pursuant to the mandatory
28 requirements of "The Vehicle Code."
29 (4) The obtaining by a purchaser of the service of
30 repairing, altering, mending, pressing, fitting, dyeing,
19930H0788B0852 - 12 -
1 laundering, drycleaning or cleaning tangible personal property
2 other than wearing apparel or shoes or applying or installing
3 tangible personal property as a repair or replacement part of
4 other tangible personal property other than wearing apparel or
5 shoes, whether or not the services are performed directly or by
6 any means other than by means of coin-operated self-service
7 laundry equipment for wearing apparel or household goods, and
8 whether or not any tangible personal property is transferred to
9 the purchaser in conjunction therewith, except such services as
10 are obtained in the construction, reconstruction, remodeling,
11 repair or maintenance of real estate: Provided, however, That
12 this subclause shall not be deemed to impose tax upon such
13 services in the preparation for sale of new items which are
14 excluded from the tax under clause (26) of section 204, or upon
15 diaper service: And provided further, That the term "use" shall
16 not include--
17 (A) Any tangible personal property acquired and kept,
18 retained or over which power is exercised within this
19 Commonwealth on which the taxing of the storage, use or other
20 consumption thereof is expressly prohibited by the Constitution
21 of the United States or which is excluded from tax under other
22 provisions of this article.
23 (B) The use or consumption of tangible personal property,
24 including but not limited to machinery and equipment and parts
25 therefor, and supplies or the obtaining of the services
26 described in subclauses (2), (3) and (4) of this clause directly
27 in the operations of--
28 (i) The manufacture of tangible personal property;
29 (ii) Farming, dairying, agriculture, horticulture or
30 floriculture when engaged in as a business enterprise. The term
19930H0788B0852 - 13 -
1 "farming" shall include the propagation and raising of ranch
2 raised furbearing animals and the propagation of game birds for
3 commercial purposes by holders of propagation permits issued
4 under 34 Pa.C.S. (relating to game);
5 (iii) The producing, delivering or rendering of a public
6 utility service, or in constructing, reconstructing, remodeling,
7 repairing or maintaining the facilities which are directly used
8 in producing, delivering or rendering such service;
9 (iv) Processing as defined in subclause (d) of this section.
10 The exclusions provided in subparagraphs (i), (ii), (iii) and
11 (iv) shall not apply to any vehicle required to be registered
12 under The Vehicle Code except those vehicles directly used by a
13 public utility engaged in the business as a common carrier; to
14 maintenance facilities; or to materials, supplies or equipment
15 to be used or consumed in the construction, reconstruction,
16 remodeling, repair or maintenance of real estate other than
17 directly used machinery, equipment, parts or foundations
18 therefor that may be affixed to such real estate. The exclusions
19 provided in subparagraphs (i), (ii), (iii) and (iv) shall not
20 apply to tangible personal property or services to be used or
21 consumed in managerial sales or other nonoperational activities,
22 nor to the purchase or use of tangible personal property or
23 services by any person other than the person directly using the
24 same in the operations described in subparagraphs (i), (ii),
25 (iii) and (iv).
26 The exclusion provided in subparagraph (iii) shall not apply
27 to (A) construction materials, supplies or equipment used to
28 construct, reconstruct, remodel, repair or maintain facilities
29 not used directly by the purchaser in the production, delivering
30 or rendition of public utility service or (B) tools and
19930H0788B0852 - 14 -
1 equipment used but not installed in the maintenance of
2 facilities used directly in the production, delivering or
3 rendition of a public utility service.
4 The exclusion provided in subparagraphs (i), (ii), (iii) and
5 (iv) shall not apply to the services enumerated in clauses
6 (o)(9) through (12) and (14) through (16) and (w), (x), (y),
7 (z), (aa) and (dd) through (kk), except that the exclusion
8 provided in subparagraph (ii) for farming, dairying and
9 agriculture shall apply to the service enumerated in clause (z).
10 (5) Where tangible personal property or services are
11 utilized for purposes constituting a "use," as herein defined,
12 and for purposes excluded from the definition of "use," it shall
13 be presumed that such property or services are utilized for
14 purposes constituting a "sale at retail" and subject to tax
15 unless the user thereof proves to the department that the
16 predominant purposes for which such property or services are
17 utilized do not constitute a "sale at retail."
18 (6) The term "use" with respect to "liquor" and "malt or
19 brewed beverages" shall include the purchase of "liquor" from
20 any "Pennsylvania liquor store" by any person for any purpose
21 and the purchase of "malt or brewed beverages" from a
22 "manufacturer of malt or brewed beverages," "distributor" or
23 "importing distributor" by any person for any purpose, except
24 purchases from a "manufacturer of malt or brewed beverages" by a
25 "distributor" or "importing distributor," or purchases from an
26 "importing distributor" by a "distributor" within the meaning of
27 the "Liquor Code." The term "use" shall not include any purchase
28 of "malt or brewed beverages" from a "retail dispenser" or any
29 purchase of "liquor" or "malt or brewed beverages" from a person
30 holding a "retail liquor license" within the meaning of and
19930H0788B0852 - 15 -
1 pursuant to the provisions of the "Liquor Code," but shall
2 include the exercise of any right or power incidental to the
3 ownership, custody or possession of "liquor" or "malt or brewed
4 beverages" obtained by the person exercising such right or power
5 in any manner other than pursuant to the provisions of the
6 "Liquor Code."
7 (7) The use of tangible personal property purchased at
8 retail upon which the services described in subclauses (2), (3)
9 and (4) of this clause have been performed shall be deemed to be
10 a use of said services by the person using said property.
11 (8) The term "use" shall not include the providing of a
12 motor vehicle to a nonprofit private or public school to be used
13 by such a school for the sole purpose of driver education.
14 (9) The obtaining by the purchaser of lobbying services.
15 (10) The obtaining by the purchaser of adjustment services,
16 collection services or credit reporting services.
17 (11) The obtaining by the purchaser of secretarial or
18 editing services.
19 (12) The obtaining by the purchaser of disinfecting or pest
20 control services, building maintenance or cleaning services.
21 [(13) The obtaining by the purchaser of employment agency
22 services or help supply services.]
23 (14) The obtaining by the purchaser of computer programming
24 services or other computer-related services, including, but not
25 limited to, providing computer integrated systems design,
26 computer processing, data preparation or processing services,
27 information retrieval services or computer facilities management
28 services.
29 (15) The obtaining by the purchaser of lawn care service.
30 (16) The obtaining by the purchaser of self-storage service.
19930H0788B0852 - 16 -
1 * * *
2 [(bb) "Employment agency services." Providing employment
3 services to a prospective employer or employe other than
4 employment services provided by theatrical employment agencies
5 and motion picture casting bureaus. Such services shall include,
6 but are not limited to, services of the type provided by
7 employment agencies, executive placing services, labor
8 contractor employment agencies other than farm labor.
9 (cc) "Help supply services." Providing temporary or
10 continuing help where the help supplied is on the payroll of the
11 supplying person or entity, but is under the supervision of the
12 individual or business to which help is furnished. Such services
13 include, but are not limited to, service of a type provided by
14 labor and manpower pools, employe leasing services, office help
15 supply services, temporary help services, usher services,
16 modeling services or fashion show model supply services. Such
17 services shall not include providing farm labor services. The
18 term shall not include human health-related services, including
19 nursing, home health care and personal care. As used in this
20 clause, "personal care" shall include providing at least one of
21 the following types of assistance to persons with limited
22 ability for self-care:
23 (1) dressing, bathing or feeding;
24 (2) supervising self-administered medication;
25 (3) transferring a person to or from a bed or wheelchair; or
26 (4) routine housekeeping chores when provided in conjunction
27 with and supplied by the same provider of the assistance listed
28 in subclause (1), (2) or (3).]
29 * * *
30 Section 2. The amendment of section 201(b), (f), (g), (k),
19930H0788B0852 - 17 -
1 (o), (bb) and (cc) of the act shall be retroactive to October 1,
2 1991.
3 Section 3. This act shall take effect immediately.
L30L72WMB/19930H0788B0852 - 18 -