PRINTER'S NO. 3463
No. 2632 Session of 1992
INTRODUCED BY STEIGHNER, STABACK, COLAIZZO, MERRY, FLEAGLE,
MARSICO, SEMMEL, KASUNIC, CARONE, NAILOR, HESS, HAYES, COY,
GERLACH, BUNT, BILLOW, McCALL, REBER, CARLSON, FARMER, GEIST,
HECKLER, GLADECK, HALUSKA, COLAFELLA, JADLOWIEC, NOYE, RUDY,
PESCI, MICOZZIE, TOMLINSON, ADOLPH, DERMODY, BOWLEY,
E. Z. TAYLOR, PETRONE, FLICK, KENNEY, HASAY AND ANDERSON,
MAY 4, 1992
REFERRED TO COMMITTEE ON FINANCE, MAY 4, 1992
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," further providing for the definition of the term
11 "insect control."
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 201(z) of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended
16 December 13, 1991 (P.L.373, No.40), is amended to read:
17 Section 201. Definitions.--The following words, terms and
18 phrases when used in this Article II shall have the meaning
19 ascribed to them in this section, except where the context
20 clearly indicates a different meaning:
1 * * *
2 (z) "Disinfecting or pest control services." Providing
3 disinfecting, termite control, insect control, rodent control or
4 other pest control services. Such services include, but are not
5 limited to, deodorant servicing of rest rooms, washroom
6 sanitation service, rest room cleaning service, extermination
7 service or fumigating service. As used in this clause, the term
8 "fumigating service" shall not include the fumigation of
9 agricultural commodities or containers used for agricultural
10 commodities. As used in this clause, the term "insect control"
11 shall not include the spraying of trees [which are harvested for
12 commercial purposes] for gypsy moth control.
13 * * *
14 Section 2. This act shall take effect immediately.
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