PRINTER'S NO. 2847
No. 2259 Session of 1991
INTRODUCED BY FLICK, MAYERNIK, NAILOR, VROON, LEE, JOHNSON,
BARLEY, LANGTRY, LEH, FAIRCHILD, MICOZZIE, HASAY, HECKLER,
MARSICO, FARMER, NOYE, LAUGHLIN, FARGO, ARMSTRONG, SERAFINI,
M. N. WRIGHT, BIRMELIN, D. W. SNYDER, BUSH, MERRY,
S. H. SMITH, ARGALL, SCHEETZ, G. SNYDER, NAHILL, FOX,
GODSHALL, LAWLESS, WOGAN, CARLSON, HERSHEY, E. Z. TAYLOR,
TOMLINSON, KENNEY, GERLACH, KING, CIVERA, CESSAR AND GEIST,
DECEMBER 9, 1991
REFERRED TO COMMITTEE ON FINANCE, DECEMBER 9, 1991
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 tax on
11 various services.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 201(b), (f), (g), (k), (l), (o), (t),
15 (w), (x), (y), (z), (aa), (bb), (cc), (dd), (ee), (ff), (gg),
16 (hh), (ii), (jj) and (kk) of the act of March 4, 1971 (P.L.6,
17 No.2), known as the Tax Reform Code of 1971, amended or added
18 August 4, 1991 (P.L. , No.22), are amended to read:
19 Section 201. Definitions.--The following words, terms and
1 phrases when used in this Article II shall have the meaning
2 ascribed to them in this section, except where the context
3 clearly indicates a different meaning:
4 * * *
5 (b) "Maintaining a place of business in this Commonwealth."
6 (1) Having or maintaining within this Commonwealth, directly
7 or by a subsidiary, an office, distribution house, sales house,
8 warehouse, service enterprise or other place of business, or any
9 agent of general or restricted authority irrespective of whether
10 the place of business or agent is located here permanently or
11 temporarily or whether the person or subsidiary maintaining such
12 place of business or agent is authorized to do business within
13 this Commonwealth; [or]
14 (2) The engaging in any activity as a business within this
15 Commonwealth by any person, directly or by a subsidiary, in
16 connection with the lease, sale or delivery of tangible personal
17 property or the performance of services thereon for use, storage
18 or consumption [or in connection with the sale or delivery for
19 use of the services described in subclauses (11) through (18) of
20 clause (k) of this section] including, but not limited to,
21 having, maintaining or using any office, distribution house,
22 sales house, warehouse or other place of business, any stock of
23 goods or any solicitor, salesman, agent or representative under
24 its authority, at its direction or with its permission,
25 regardless of whether the person or subsidiary is authorized to
26 do business in this Commonwealth[.]; or
27 (3) Regularly or substantially soliciting orders within this
28 Commonwealth in connection with the lease, sale or delivery of
29 tangible personal property to or the performance thereon of
30 services [or in connection with the sale or delivery of the
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1 services described in subclauses (11) through (18) of clause (k)
2 of this section] for residents of this Commonwealth by means of
3 catalogues or other advertising, whether such orders are
4 accepted within or without this Commonwealth.
5 * * *
6 (f) "Purchase at retail."
7 (1) The acquisition for a consideration of the ownership,
8 custody or possession of tangible personal property other than
9 for resale by the person acquiring the same when such
10 acquisition is made for the purpose of consumption or use,
11 whether such acquisition shall be absolute or conditional, and
12 by whatsoever means the same shall have been effected.
13 (2) The acquisition of a license to use or consume, and the
14 rental or lease of tangible personal property, other than for
15 resale regardless of the period of time the lessee has
16 possession or custody of the property.
17 (3) The obtaining for a consideration of those services
18 described in subclauses (2), (3) and (4) of clause (k) of this
19 section other than for resale.
20 (4) A retention after March 7, 1956, of possession, custody
21 or a license to use or consume pursuant to a rental contract or
22 other lease arrangement (other than as security), other than for
23 resale.
24 [(5) The obtaining for a consideration of those services
25 described in subclauses (11) through (18) of clause (k) of this
26 section.]
27 The term "purchase at retail" with respect to "liquor" and
28 "malt or brewed beverages" shall include the purchase of
29 "liquor" from any "Pennsylvania Liquor Store" by any person for
30 any purpose, and the purchase of "malt or brewed beverages" from
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1 a "manufacturer of malt or brewed beverages," "distributor" or
2 "importing distributor" by any person for any purpose, except
3 purchases from a "manufacturer of malt or brewed beverages" by a
4 "distributor" or "importing distributor" or purchases from an
5 "importing distributor" by a "distributor" within the meaning of
6 the "Liquor Code." The term "purchase at retail" shall not
7 include any purchase of "malt or brewed beverages" from a
8 "retail dispenser" or any purchase of "liquor" or "malt or
9 brewed beverages" from a person holding a "retail liquor
10 license" within the meaning of and pursuant to the provisions of
11 the "Liquor Code," but shall include any purchase or acquisition
12 of "liquor" or "malt or brewed beverages" other than pursuant to
13 the provisions of the "Liquor Code."
14 (g) "Purchase price."
15 (1) The total value of anything paid or delivered, or
16 promised to be paid or delivered, whether it be money or
17 otherwise, in complete performance of a sale at retail or
18 purchase at retail, as herein defined, without any deduction on
19 account of the cost or value of the property sold, cost or value
20 of transportation, cost or value of labor or service, interest
21 or discount paid or allowed after the sale is consummated, any
22 other taxes imposed by the Commonwealth of Pennsylvania or any
23 other expense except that there shall be excluded any gratuity
24 or separately stated deposit charge for returnable containers.
25 (2) There shall be deducted from the purchase price the
26 value of any tangible personal property actually taken in trade
27 or exchange in lieu of the whole or any part of the purchase
28 price. For the purpose of this clause, the amount allowed by
29 reason of tangible personal property actually taken in trade or
30 exchange shall be considered the value of such property.
19910H2259B2847 - 4 -
1 (3) In determining the purchase price on the sale or use of
2 taxable tangible personal property [or a service] where, because
3 of affiliation of interests between the vendor and purchaser, or
4 irrespective of any such affiliation, if for any other reason
5 the purchase price declared by the vendor or taxpayer on the
6 taxable sale or use of such tangible personal property [or
7 service] is, in the opinion of the department, not indicative of
8 the true value of the article [or service] or the fair price
9 thereof, the department shall, pursuant to uniform and equitable
10 rules, determine the amount of constructive purchase price upon
11 the basis of which the tax shall be computed and levied. Such
12 rules shall provide for a constructive amount of purchase price
13 for each such sale or use which would naturally and fairly be
14 charged in an arms-length transaction in which the element of
15 common interest between the vendor or purchaser is absent or if
16 no common interest exists, any other element causing a
17 distortion of the price or value is likewise absent. For the
18 purpose of this clause where a taxable sale or purchase at
19 retail transaction occurs between a parent and a subsidiary,
20 affiliate or controlled corporation of such parent corporation,
21 there shall be a rebuttable presumption, that because of such
22 common interest such transaction was not at arms-length.
23 (4) Where there is a transfer or retention of possession or
24 custody, whether it be termed a rental, lease, service or
25 otherwise, of tangible personal property including, but not
26 limited to linens, aprons, motor vehicles, trailers, tires,
27 industrial office and construction equipment, and business
28 machines the full consideration paid or delivered to the vendor
29 or lessor shall be considered the purchase price, even though
30 such consideration be separately stated and be designated as
19910H2259B2847 - 5 -
1 payment for processing, laundering, service, maintenance,
2 insurance, repairs, depreciation or otherwise. Where the vendor
3 or lessor supplies or provides an employe to operate such
4 tangible personal property, the value of the labor thus supplied
5 may be excluded and shall not be considered as part of the
6 purchase price if separately stated. There shall also be
7 included as part of the purchase price the value of anything
8 paid or delivered, or promised to be paid or delivered by a
9 lessee, whether it be money or otherwise, to any person other
10 than the vendor or lessor by reason of the maintenance,
11 insurance or repair of the tangible personal property which a
12 lessee has the possession or custody of under a rental contract
13 or lease arrangement.
14 (5) With respect to the tax imposed by subsection (b) of
15 section 202 upon any tangible personal property originally
16 purchased by the user of such property six months or longer
17 prior to the first taxable use of such property within the
18 Commonwealth, such user may elect to pay tax on a substituted
19 base determined by considering the purchase price of such
20 property for tax purposes to be equal to the prevailing market
21 price of similar tangible personal property at the time and
22 place of such first use within the Commonwealth. Such election
23 must be made at the time of filing a tax return with the
24 department and reporting such tax liability and paying the
25 proper tax due plus all accrued penalties and interest, if there
26 be any, within six months of the due date of such report and
27 payment, as provided for by subsections (a) and (c) of section
28 217 of this article.
29 * * *
30 (k) "Sale at retail."
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1 (1) Any transfer, for a consideration, of the ownership,
2 custody or possession of tangible personal property, including
3 the grant of a license to use or consume whether such transfer
4 be absolute or conditional and by whatsoever means the same
5 shall have been effected.
6 (2) The rendition of the service of printing or imprinting
7 of tangible personal property for a consideration for persons
8 who furnish, either directly or indirectly the materials used in
9 the printing or imprinting.
10 (3) The rendition for a consideration of the service of--
11 (i) Washing, cleaning, waxing, polishing or lubricating of
12 motor vehicles of another, whether or not any tangible personal
13 property is transferred in conjunction therewith; and
14 (ii) Inspecting motor vehicles pursuant to the mandatory
15 requirements of "The Vehicle Code."
16 (4) The rendition for a consideration of the service of
17 repairing, altering, mending, pressing, fitting, dyeing,
18 laundering, drycleaning or cleaning tangible personal property
19 other than wearing apparel or shoes, or applying or installing
20 tangible personal property as a repair or replacement part of
21 other tangible personal property except wearing apparel or shoes
22 for a consideration, whether or not the services are performed
23 directly or by any means other than by coin-operated self-
24 service laundry equipment for wearing apparel or household goods
25 and whether or not any tangible personal property is transferred
26 in conjunction therewith, except such services as are rendered
27 in the construction, reconstruction, remodeling, repair or
28 maintenance of real estate: Provided, however, That this
29 subclause shall not be deemed to impose tax upon such services
30 in the preparation for sale of new items which are excluded from
19910H2259B2847 - 7 -
1 the tax under clause (26) of section 204, or upon diaper
2 service.
3 (8) Any retention of possession, custody or a license to use
4 or consume tangible personal property or any further obtaining
5 of services described in subclauses (2), (3) and (4) of this
6 clause pursuant to a rental or service contract or other
7 arrangement (other than as security).
8 The term "sale at retail" shall not include (i) any such
9 transfer of tangible personal property or rendition of services
10 for the purpose of resale, or (ii) such rendition of services or
11 the transfer of tangible personal property including, but not
12 limited to, machinery and equipment and parts therefor and
13 supplies to be used or consumed by the purchaser directly in the
14 operations of--
15 (A) The manufacture of tangible personal property;
16 (B) Farming, dairying, agriculture, horticulture or
17 floriculture when engaged in as a business enterprise. The term
18 "farming" shall include the propagation and raising of ranch
19 raised fur-bearing animals and the propagation of game birds for
20 commercial purposes by holders of propagation permits issued
21 under 34 Pa.C.S. (relating to game);
22 (C) The producing, delivering or rendering of a public
23 utility service, or in constructing, reconstructing, remodeling,
24 repairing or maintaining the facilities which are directly used
25 in producing, delivering or rendering such service;
26 (D) Processing as defined in clause (d) of this section.
27 The exclusions provided in paragraphs (A), (B), (C) and (D)
28 shall not apply to any vehicle required to be registered under
29 The Vehicle Code, except those vehicles used directly by a
30 public utility engaged in business as a common carrier; to
19910H2259B2847 - 8 -
1 maintenance facilities; or to materials, supplies or equipment
2 to be used or consumed in the construction, reconstruction,
3 remodeling, repair or maintenance of real estate other than
4 directly used machinery, equipment, parts or foundations
5 therefor that may be affixed to such real estate.
6 The exclusions provided in paragraphs (A), (B), (C) and (D)
7 shall not apply to tangible personal property or services to be
8 used or consumed in managerial sales or other nonoperational
9 activities, nor to the purchase or use of tangible personal
10 property or services by any person other than the person
11 directly using the same in the operations described in
12 paragraphs (A), (B), (C) and (D) herein.
13 The exclusion provided in paragraph (C) shall not apply to
14 (i) construction materials, supplies or equipment used to
15 construct, reconstruct, remodel, repair or maintain facilities
16 not used directly by the purchaser in the production, delivering
17 or rendition of public utility service, (ii) construction
18 materials, supplies or equipment used to construct, reconstruct,
19 remodel, repair or maintain a building, road or similar
20 structure, or (iii) tools and equipment used but not installed
21 in the maintenance of facilities used directly in the
22 production, delivering or rendition of a public utility service.
23 [The exclusions provided in paragraphs (A), (B), (C) and (D)
24 shall not apply to the services enumerated in clauses (k)(11)
25 through (18), (w) through (kk).]
26 (9) Where tangible personal property or services are
27 utilized for purposes constituting a "sale at retail" and for
28 purposes excluded from the definition of "sale at retail," it
29 shall be presumed that such tangible personal property or
30 services are utilized for purposes constituting a "sale at
19910H2259B2847 - 9 -
1 retail" and subject to tax unless the user thereof proves to the
2 department that the predominant purposes for which such tangible
3 personal property or services are utilized do not constitute a
4 "sale at retail."
5 (10) The term "sale at retail" with respect to "liquor" and
6 "malt or brewed beverages" shall include the sale of "liquor" by
7 any "Pennsylvania liquor store" to any person for any purpose,
8 and the sale of "malt or brewed beverages" by a "manufacturer of
9 malt or brewed beverages," "distributor" or "importing
10 distributor" to any person for any purpose, except sales by a
11 "manufacturer of malt or brewed beverages" to a "distributor" or
12 "importing distributor" or sales by an "importing distributor"
13 to a "distributor" within the meaning of the "Liquor Code." The
14 term "sale at retail" shall not include any sale of "malt or
15 brewed beverages" by a "retail dispenser" or any sale of
16 "liquor" or "malt or brewed beverages" by a person holding a
17 "retail liquor license" within the meaning of and pursuant to
18 the provisions of the "Liquor Code," but shall include any sale
19 of "liquor" or "malt or brewed beverages" other than pursuant to
20 the provisions of the "Liquor Code."
21 [(11) The rendition for a consideration of lobbying
22 services.
23 (12) The rendition for a consideration of adjustment
24 services, collection services or credit reporting services.
25 (13) The rendition for a consideration of secretarial or
26 editing services.
27 (14) The rendition for a consideration of disinfecting or
28 pest control services, building maintenance or cleaning
29 services.
30 (15) The rendition for a consideration of employment agency
19910H2259B2847 - 10 -
1 services, help supply services or other personnel supply
2 services.
3 (16) The rendition for a consideration of computer
4 programming services or other computer-related services,
5 including, but not limited to, providing computer integrated
6 systems design, computer processing, data preparation or
7 processing services, information retrieval services or computer
8 facilities management services.
9 (17) The rendition for a consideration of lawn care service.
10 (18) The rendition for a consideration of storage service.]
11 (l) "Storage." Any keeping or retention of tangible
12 personal property within this Commonwealth for any purpose
13 including the interim keeping, retaining or exercising any right
14 or power over such tangible personal property. [This term is in
15 no way limited to the provision of storage service.]
16 * * *
17 (o) "Use."
18 (1) The exercise of any right or power incidental to the
19 ownership, custody or possession of tangible personal property
20 and shall include, but not be limited to transportation, storage
21 or consumption.
22 (2) The obtaining by a purchaser of the service of printing
23 or imprinting of tangible personal property when such purchaser
24 furnishes, either directly or indirectly, the articles used in
25 the printing or imprinting.
26 (3) The obtaining by a purchaser of the services of (i)
27 washing, cleaning, waxing, polishing or lubricating of motor
28 vehicles whether or not any tangible personal property is
29 transferred to the purchaser in conjunction with such services,
30 and (ii) inspecting motor vehicles pursuant to the mandatory
19910H2259B2847 - 11 -
1 requirements of "The Vehicle Code."
2 (4) The obtaining by a purchaser of the service of
3 repairing, altering, mending, pressing, fitting, dyeing,
4 laundering, drycleaning or cleaning tangible personal property
5 other than wearing apparel or shoes or applying or installing
6 tangible personal property as a repair or replacement part of
7 other tangible personal property other than wearing apparel or
8 shoes, whether or not the services are performed directly or by
9 any means other than by means of coin-operated self-service
10 laundry equipment for wearing apparel or household goods, and
11 whether or not any tangible personal property is transferred to
12 the purchaser in conjunction therewith, except such services as
13 are obtained in the construction, reconstruction, remodeling,
14 repair or maintenance of real estate: Provided, however, That
15 this subclause shall not be deemed to impose tax upon such
16 services in the preparation for sale of new items which are
17 excluded from the tax under clause (26) of section 204, or upon
18 diaper service: And provided further, That the term "use" shall
19 not include--
20 (A) Any tangible personal property acquired and kept,
21 retained or over which power is exercised within this
22 Commonwealth on which the taxing of the storage, use or other
23 consumption thereof is expressly prohibited by the Constitution
24 of the United States or which is excluded from tax under other
25 provisions of this article.
26 (B) The use or consumption of tangible personal property,
27 including but not limited to machinery and equipment and parts
28 therefor, and supplies or the obtaining of the services
29 described in subclauses (2), (3) and (4) of this clause directly
30 in the operations of--
19910H2259B2847 - 12 -
1 (i) The manufacture of tangible personal property;
2 (ii) Farming, dairying, agriculture, horticulture or
3 floriculture when engaged in as a business enterprise. The term
4 "farming" shall include the propagation and raising of ranch
5 raised furbearing animals and the propagation of game birds for
6 commercial purposes by holders of propagation permits issued
7 under 34 Pa.C.S. (relating to game);
8 (iii) The producing, delivering or rendering of a public
9 utility service, or in constructing, reconstructing, remodeling,
10 repairing or maintaining the facilities which are directly used
11 in producing, delivering or rendering such service;
12 (iv) Processing as defined in subclause (d) of this section.
13 The exclusions provided in subparagraphs (i), (ii), (iii) and
14 (iv) shall not apply to any vehicle required to be registered
15 under The Vehicle Code except those vehicles directly used by a
16 public utility engaged in the business as a common carrier; to
17 maintenance facilities; or to materials, supplies or equipment
18 to be used or consumed in the construction, reconstruction,
19 remodeling, repair or maintenance of real estate other than
20 directly used machinery, equipment, parts or foundations
21 therefor that may be affixed to such real estate. The exclusions
22 provided in subparagraphs (i), (ii), (iii) and (iv) shall not
23 apply to tangible personal property or services to be used or
24 consumed in managerial sales or other nonoperational activities,
25 nor to the purchase or use of tangible personal property or
26 services by any person other than the person directly using the
27 same in the operations described in subparagraphs (i), (ii),
28 (iii) and (iv).
29 The exclusion provided in subparagraph (iii) shall not apply
30 to (A) construction materials, supplies or equipment used to
19910H2259B2847 - 13 -
1 construct, reconstruct, remodel, repair or maintain facilities
2 not used directly by the purchaser in the production, delivering
3 or rendition of public utility service or (B) tools and
4 equipment used but not installed in the maintenance of
5 facilities used directly in the production, delivering or
6 rendition of a public utility service.
7 [The exclusion provided in subparagraphs (i), (ii), (iii) and
8 (iv) shall not apply to the services enumerated in clauses
9 (o)(9) through (15), (w) through (kk).]
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
19910H2259B2847 - 14 -
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, help supply services or other personnel supply
23 services.
24 (14) The obtaining by the purchaser of computer programming
25 services or other computer-related services, including, but not
26 limited to, providing computer integrated systems design,
27 computer processing, data preparation or processing services,
28 information retrieval services or computer facilities management
29 services.
30 (15) The obtaining by the purchaser of lawn care service.]
19910H2259B2847 - 15 -
1 * * *
2 (t) "Transient vendor."
3 (1) Any person who--
4 (i) Brings into the Commonwealth, by automobile, truck or
5 other means of transportation, or purchases in the Commonwealth
6 tangible personal property the sale or use of which is subject
7 to the tax imposed by this article [or comes into the
8 Commonwealth to perform services the sale or use of which is
9 subject to the tax imposed by this article];
10 (ii) Offers or intends to offer such tangible personal
11 property [or services] for sale at retail within the
12 Commonwealth; and
13 (iii) Does not maintain an established office, distribution
14 house, saleshouse, warehouse, service enterprise, residence from
15 which business is conducted or other place of business within
16 the Commonwealth.
17 (2) The term shall not include a person who delivers
18 tangible personal property within the Commonwealth pursuant to
19 orders for such property which were solicited or placed by mail
20 or other means.
21 (3) The term shall not include a person who handcrafts items
22 for sale at special events, including, but not limited to,
23 fairs, carnivals, art and craft shows and other festivals and
24 celebrations within this Commonwealth.
25 * * *
26 [(w) "Lobbying services." Providing the services of a
27 lobbyist, as defined in the definition of "lobbyist" in section
28 2 of the act of September 30, 1961 (P.L.1778, No.712), known as
29 the "Lobbying Registration and Regulation Act."
30 (x) "Adjustment services, collection services or credit
19910H2259B2847 - 16 -
1 reporting services." Providing collection or adjustments of
2 accounts receivable or mercantile or consumer credit reporting
3 including, but not limited to, services of the type provided by
4 adjustment bureaus or collection agencies, consumer or
5 mercantile credit reporting bureaus, credit bureaus or agencies,
6 credit clearinghouses or credit investigation services. Such
7 services do not include providing credit card service with
8 collection by a central agency, providing debt counseling or
9 adjustment services to individuals or billing or collection
10 services provided by local exchange telephone companies.
11 (y) "Secretarial or editing services." Providing services
12 which include, but are not limited to, editing, letter writing,
13 proofreading, resume writing, typing or word processing. Such
14 services shall not include court reporting and stenographic
15 services.
16 (z) "Disinfecting or pest control services." Providing
17 disinfecting, termite control, insect control, rodent control or
18 other pest control services. Such services include, but are not
19 limited to, deodorant servicing of rest rooms, washroom
20 sanitation service, rest room cleaning service, extermination
21 service or fumigating service.
22 (aa) "Building maintenance or cleaning services." Providing
23 services which include, but are not limited to, janitorial, maid
24 or housekeeping service, office or interior building cleaning or
25 maintenance service, window cleaning service, floor waxing
26 service, lighting maintenance service such as bulb replacement,
27 cleaning, chimney cleaning service, acoustical tile cleaning
28 service, venetian blind cleaning, cleaning and maintenance of
29 telephone booths, or cleaning and degreasing of service
30 stations. This term shall not include repairs on buildings and
19910H2259B2847 - 17 -
1 other structures.
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.
18 (dd) "Computer programming services." Providing computer
19 programming or computer software design and analysis. Such
20 services include, but are not limited to, services of the type
21 provided by or through computer programming services, customer
22 computer programming services, computer code authors and free-
23 lance computer software writers, software modification, custom
24 software programming, custom computer programs or system
25 software development, custom computer software systems analysis
26 and design, custom applications software programming, computer
27 code authors or free-lance computer software writers.
28 (ee) "Computer integrated systems design." Developing or
29 modifying computer software and packaging or bundling the
30 software with computer hardware (computers and computer
19910H2259B2847 - 18 -
1 peripheral equipment) to create and market an integrated system
2 for specific application. A business is providing such services
3 under this subparagraph only if it provides each of the
4 following services:
5 (1) the development or modification of the computer
6 software;
7 (2) the marketing of computer hardware; and
8 (3) involvement in all phases of systems development from
9 design through installation.
10 Such services under this clause include, but are not limited to,
11 computer systems integration, computer network systems
12 integration, local area network (LAN) systems integration,
13 office automation, computer systems value-added resellers,
14 computer systems turnkey vendors, computer-aided design (CAD)
15 systems services, computer-aided engineering (CAE) systems
16 services or computer-aided manufacturing (CAM) systems services.
17 (ff) "Computer processing, data preparation or processing
18 services." Such services include, but are not limited to,
19 providing processing and preparation of reports from data
20 supplied by the customer or a specialized service, such as data
21 entry; making data processing equipment available on an hourly,
22 time-sharing or other basis; computer time-sharing and leasing
23 or rental of computer time; computer tabulating and calculating
24 services; data entry, processing or verification services; key-
25 punch services; or optical scanning data services.
26 (gg) "Information retrieval services." Providing computer
27 on-line information retrieval services. Such services include,
28 but are not limited to, data base information retrieval
29 services, on-line information retrieval services, on-line data
30 base information retrieval services or remote data base
19910H2259B2847 - 19 -
1 information retrieval services.
2 (hh) "Computer facilities management services." Providing
3 on-site management or controlling the operation of data
4 processing facilities or similar services.
5 (ii) "Other computer-related services." Supplying computer-
6 related services not described elsewhere in clauses (dd) through
7 (hh). Such services include, but are not limited to, computer
8 consulting services; data base development and data processing
9 consulting services; disk, diskette or tape conversion services;
10 disk, diskette or tape recertification services; computer
11 hardware and software requirement analysis services; software
12 documentation services; software installation services; software
13 training services; or reformatting or editing services.
14 (jj) "Lawn care service." Providing services for lawn
15 upkeep including, but not limited to, fertilizing, lawn mowing,
16 shrubbery trimming or other lawn treatment services.
17 (kk) "Storage service." A building or portion of a building
18 or similar structure for purposes of storing corporeal personal
19 property, including, but not limited to, goods, wares or
20 merchandise, spiritous or vinous liquor and malt or brewed
21 beverages, furniture and household goods, automobiles, furs,
22 textiles, perishable goods under refrigeration, farm products,
23 cotton compresses or tobacco. The term excludes storage of such
24 property which is unloaded from maritime vessels and then later
25 stored or which is stored and then later loaded on maritime
26 vessels when such storage or loading takes place within twenty-
27 five miles of a "port district," as defined by the act of July
28 10, 1989 (P.L.291, No.50), known as the "Philadelphia Regional
29 Port Authority Act."]
30 * * *
19910H2259B2847 - 20 -
1 Section 2. The amendment of section 201(b), (f), (g), (k),
2 (l), (o), (t), (w), (x), (y), (z), (aa), (bb), (cc), (dd), (ee),
3 (ff), (gg), (hh), (ii), (jj) and (kk) of the act shall be
4 retroactive to October 1, 1991.
5 Section 3. This act shall take effect immediately.
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