PRINTER'S NO. 2201
No. 1775 Session of 1995
INTRODUCED BY CLYMER, GEIST, CORRIGAN, MARKOSEK, MILLER,
M. N. WRIGHT, COY, BIRMELIN, FAJT, GODSHALL, HASAY, HERMAN,
S. H. SMITH, BROWN, L. I. COHEN, BUNT, PETTIT, HERSHEY,
MICOZZIE, ADOLPH, LEH, E. Z. TAYLOR, MICHLOVIC, LYNCH,
FARMER, TRELLO, STISH, LAUGHLIN, MERRY, WOGAN, LEVDANSKY,
TANGRETTI, CARONE, SERAFINI, ROHRER, ARMSTRONG, FLICK,
STEELMAN, REBER AND CORNELL, JUNE 19, 1995
REFERRED TO COMMITTEE ON FINANCE, JUNE 19, 1995
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 disinfecting or pest control services and building
12 maintenance or cleaning 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), (z) and (aa)
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:
20 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 (13)
20 and (15) through (18) of clause (k) of this section including,
21 but not limited to, having, maintaining or using any office,
22 distribution house, sales house, warehouse or other place of
23 business, any stock of goods or any solicitor, salesman, agent
24 or representative under its authority, at its direction or with
25 its permission, regardless of whether the person or subsidiary
26 is authorized to 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 (13) and (15)
2 through (18) of clause (k) of this section for residents of this
3 Commonwealth by means of catalogues or other advertising,
4 whether such orders are accepted within or without this
5 Commonwealth.
6 * * *
7 (f) "Purchase at retail."
8 (1) The acquisition for a consideration of the ownership,
9 custody or possession of tangible personal property other than
10 for resale by the person acquiring the same when such
11 acquisition is made for the purpose of consumption or use,
12 whether such acquisition shall be absolute or conditional, and
13 by whatsoever means the same shall have been effected.
14 (2) The acquisition of a license to use or consume, and the
15 rental or lease of tangible personal property, other than for
16 resale regardless of the period of time the lessee has
17 possession or custody of the property.
18 (3) The obtaining for a consideration of those services
19 described in subclauses (2), (3) and (4) of clause (k) of this
20 section other than for resale.
21 (4) A retention after March 7, 1956, of possession, custody
22 or a license to use or consume pursuant to a rental contract or
23 other lease arrangement (other than as security), other than for
24 resale.
25 (5) The obtaining for a consideration of those services
26 described in subclauses (11) through (13) and (15) through (18)
27 of clause (k) of this section.
28 The term "purchase at retail" with respect to "liquor" and
29 "malt or brewed beverages" shall include the purchase of
30 "liquor" from any "Pennsylvania Liquor Store" by any person for
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1 any purpose, and the purchase of "malt or brewed beverages" from
2 a "manufacturer of malt or brewed beverages," "distributor" or
3 "importing distributor" by any person for any purpose, except
4 purchases from a "manufacturer of malt or brewed beverages" by a
5 "distributor" or "importing distributor" or purchases from an
6 "importing distributor" by a "distributor" within the meaning of
7 the "Liquor Code." The term "purchase at retail" shall not
8 include any purchase of "malt or brewed beverages" from a
9 "retail dispenser" or any purchase of "liquor" or "malt or
10 brewed beverages" from a person holding a "retail liquor
11 license" within the meaning of and pursuant to the provisions of
12 the "Liquor Code," but shall include any purchase or acquisition
13 of "liquor" or "malt or brewed beverages" other than pursuant to
14 the provisions of the "Liquor Code."
15 (g) "Purchase price."
16 (1) The total value of anything paid or delivered, or
17 promised to be paid or delivered, whether it be money or
18 otherwise, in complete performance of a sale at retail or
19 purchase at retail, as herein defined, without any deduction on
20 account of the cost or value of the property sold, cost or value
21 of transportation, cost or value of labor or service, interest
22 or discount paid or allowed after the sale is consummated, any
23 other taxes imposed by the Commonwealth of Pennsylvania or any
24 other expense except that there shall be excluded any gratuity
25 or separately stated deposit charge for returnable containers.
26 (2) There shall be deducted from the purchase price the
27 value of any tangible personal property actually taken in trade
28 or exchange in lieu of the whole or any part of the purchase
29 price. For the purpose of this clause, the amount allowed by
30 reason of tangible personal property actually taken in trade or
19950H1775B2201 - 4 -
1 exchange shall be considered the value of such property.
2 (3) In determining the purchase price on the sale or use of
3 taxable tangible personal property or a service described in
4 subclauses (11) through (13) and (15) through (18) of clause (k)
5 of this section where, because of affiliation of interests
6 between the vendor and purchaser, or irrespective of any such
7 affiliation, if for any other reason the purchase price declared
8 by the vendor or taxpayer on the taxable sale or use of such
9 tangible personal property or service is, in the opinion of the
10 department, not indicative of the true value of the article or
11 service or the fair price thereof, the department shall,
12 pursuant to uniform and equitable rules, determine the amount of
13 constructive purchase price upon the basis of which the tax
14 shall be computed and levied. Such rules shall provide for a
15 constructive amount of purchase price for each such sale or use
16 which would naturally and fairly be charged in an arms-length
17 transaction in which the element of common interest between the
18 vendor or purchaser is absent or if no common interest exists,
19 any other element causing a distortion of the price or value is
20 likewise absent. For the purpose of this clause where a taxable
21 sale or purchase at retail transaction occurs between a parent
22 and a subsidiary, affiliate or controlled corporation of such
23 parent corporation, there shall be a rebuttable presumption,
24 that because of such common interest such transaction was not at
25 arms-length.
26 (4) Where there is a transfer or retention of possession or
27 custody, whether it be termed a rental, lease, service or
28 otherwise, of tangible personal property including, but not
29 limited to linens, aprons, motor vehicles, trailers, tires,
30 industrial office and construction equipment, and business
19950H1775B2201 - 5 -
1 machines the full consideration paid or delivered to the vendor
2 or lessor shall be considered the purchase price, even though
3 such consideration be separately stated and be designated as
4 payment for processing, laundering, service, maintenance,
5 insurance, repairs, depreciation or otherwise. Where the vendor
6 or lessor supplies or provides an employe to operate such
7 tangible personal property, the value of the labor thus supplied
8 may be excluded and shall not be considered as part of the
9 purchase price if separately stated. There shall also be
10 included as part of the purchase price the value of anything
11 paid or delivered, or promised to be paid or delivered by a
12 lessee, whether it be money or otherwise, to any person other
13 than the vendor or lessor by reason of the maintenance,
14 insurance or repair of the tangible personal property which a
15 lessee has the possession or custody of under a rental contract
16 or lease arrangement.
17 (5) With respect to the tax imposed by subsection (b) of
18 section 202 upon any tangible personal property originally
19 purchased by the user of such property six months or longer
20 prior to the first taxable use of such property within the
21 Commonwealth, such user may elect to pay tax on a substituted
22 base determined by considering the purchase price of such
23 property for tax purposes to be equal to the prevailing market
24 price of similar tangible personal property at the time and
25 place of such first use within the Commonwealth. Such election
26 must be made at the time of filing a tax return with the
27 department and reporting such tax liability and paying the
28 proper tax due plus all accrued penalties and interest, if there
29 be any, within six months of the due date of such report and
30 payment, as provided for by subsections (a) and (c) of section
19950H1775B2201 - 6 -
1 217 of this article.
2 (6) The purchase price of employment agency services and
3 help supply services shall be the service fee paid by the
4 purchaser to the vendor or supplying entity. The term "service
5 fee," as used in this subclause, shall be the total charge or
6 fee of the vendor or supplying entity minus the costs of the
7 supplied employe which costs are wages, salaries, bonuses and
8 commissions, employment benefits, expense reimbursements and
9 payroll and withholding taxes, to the extent that these costs
10 are specifically itemized or that these costs in aggregate are
11 stated in billings from the vendor or supplying entity. To the
12 extent that these costs are not itemized or stated on the
13 billings, then the service fee shall be the total charge or fee
14 of the vendor or supplying entity.
15 (7) Unless the vendor separately states that portion of the
16 billing which applies to premium cable service as defined in
17 clause (ll) of this section, the total bill for the provision of
18 all cable services shall be the purchase price.
19 * * *
20 (k) "Sale at retail."
21 (1) Any transfer, for a consideration, of the ownership,
22 custody or possession of tangible personal property, including
23 the grant of a license to use or consume whether such transfer
24 be absolute or conditional and by whatsoever means the same
25 shall have been effected.
26 (2) The rendition of the service of printing or imprinting
27 of tangible personal property for a consideration for persons
28 who furnish, either directly or indirectly the materials used in
29 the printing or imprinting.
30 (3) The rendition for a consideration of the service of--
19950H1775B2201 - 7 -
1 (i) Washing, cleaning, waxing, polishing or lubricating of
2 motor vehicles of another, whether or not any tangible personal
3 property is transferred in conjunction therewith; and
4 (ii) Inspecting motor vehicles pursuant to the mandatory
5 requirements of "The Vehicle Code."
6 (4) The rendition for a consideration of the service of
7 repairing, altering, mending, pressing, fitting, dyeing,
8 laundering, drycleaning or cleaning tangible personal property
9 other than wearing apparel or shoes, or applying or installing
10 tangible personal property as a repair or replacement part of
11 other tangible personal property except wearing apparel or shoes
12 for a consideration, whether or not the services are performed
13 directly or by any means other than by coin-operated self-
14 service laundry equipment for wearing apparel or household goods
15 and whether or not any tangible personal property is transferred
16 in conjunction therewith, except such services as are rendered
17 in the construction, reconstruction, remodeling, repair or
18 maintenance of real estate: Provided, however, That this
19 subclause shall not be deemed to impose tax upon such services
20 in the preparation for sale of new items which are excluded from
21 the tax under clause (26) of section 204, or upon diaper
22 service.
23 (8) Any retention of possession, custody or a license to use
24 or consume tangible personal property or any further obtaining
25 of services described in subclauses (2), (3) and (4) of this
26 clause pursuant to a rental or service contract or other
27 arrangement (other than as security).
28 The term "sale at retail" shall not include (i) any such
29 transfer of tangible personal property or rendition of services
30 for the purpose of resale, or (ii) such rendition of services or
19950H1775B2201 - 8 -
1 the transfer of tangible personal property including, but not
2 limited to, machinery and equipment and parts therefor and
3 supplies to be used or consumed by the purchaser directly in the
4 operations of--
5 (A) The manufacture of tangible personal property;
6 (B) Farming, dairying, agriculture, horticulture or
7 floriculture when engaged in as a business enterprise. The term
8 "farming" shall include the propagation and raising of ranch
9 raised fur-bearing animals and the propagation of game birds for
10 commercial purposes by holders of propagation permits issued
11 under 34 Pa.C.S. (relating to game);
12 (C) The producing, delivering or rendering of a public
13 utility service, or in constructing, reconstructing, remodeling,
14 repairing or maintaining the facilities which are directly used
15 in producing, delivering or rendering such service;
16 (D) Processing as defined in clause (d) of this section.
17 The exclusions provided in paragraphs (A), (B), (C) and (D)
18 shall not apply to any vehicle required to be registered under
19 The Vehicle Code, except those vehicles used directly by a
20 public utility engaged in business as a common carrier; to
21 maintenance facilities; or to materials, supplies or equipment
22 to be used or consumed in the construction, reconstruction,
23 remodeling, repair or maintenance of real estate other than
24 directly used machinery, equipment, parts or foundations
25 therefor that may be affixed to such real estate.
26 The exclusions provided in paragraphs (A), (B), (C) and (D)
27 shall not apply to tangible personal property or services to be
28 used or consumed in managerial sales or other nonoperational
29 activities, nor to the purchase or use of tangible personal
30 property or services by any person other than the person
19950H1775B2201 - 9 -
1 directly using the same in the operations described in
2 paragraphs (A), (B), (C) and (D) herein.
3 The exclusion provided in paragraph (C) shall not apply to
4 (i) construction materials, supplies or equipment used to
5 construct, reconstruct, remodel, repair or maintain facilities
6 not used directly by the purchaser in the production, delivering
7 or rendition of public utility service, (ii) construction
8 materials, supplies or equipment used to construct, reconstruct,
9 remodel, repair or maintain a building, road or similar
10 structure, or (iii) tools and equipment used but not installed
11 in the maintenance of facilities used directly in the
12 production, delivering or rendition of a public utility service.
13 The exclusions provided in paragraphs (A), (B), (C) and (D)
14 shall not apply to the services enumerated in clauses (k)(11)
15 through (13) and (15) through (18) and (w), (x), (y) and (bb)
16 through (kk), except that the exclusion provided in this
17 subclause for farming, dairying and agriculture shall apply to
18 the service enumerated in clause (z).
19 (9) Where tangible personal property or services are
20 utilized for purposes constituting a "sale at retail" and for
21 purposes excluded from the definition of "sale at retail," it
22 shall be presumed that such tangible personal property or
23 services are utilized for purposes constituting a "sale at
24 retail" and subject to tax unless the user thereof proves to the
25 department that the predominant purposes for which such tangible
26 personal property or services are utilized do not constitute a
27 "sale at retail."
28 (10) The term "sale at retail" with respect to "liquor" and
29 "malt or brewed beverages" shall include the sale of "liquor" by
30 any "Pennsylvania liquor store" to any person for any purpose,
19950H1775B2201 - 10 -
1 and the sale of "malt or brewed beverages" by a "manufacturer of
2 malt or brewed beverages," "distributor" or "importing
3 distributor" to any person for any purpose, except sales by a
4 "manufacturer of malt or brewed beverages" to a "distributor" or
5 "importing distributor" or sales by an "importing distributor"
6 to a "distributor" within the meaning of the "Liquor Code." The
7 term "sale at retail" shall not include any sale of "malt or
8 brewed beverages" by a "retail dispenser" or any sale of
9 "liquor" or "malt or brewed beverages" by a person holding a
10 "retail liquor license" within the meaning of and pursuant to
11 the provisions of the "Liquor Code," but shall include any sale
12 of "liquor" or "malt or brewed beverages" other than pursuant to
13 the provisions of the "Liquor Code."
14 (11) The rendition for a consideration of lobbying services.
15 (12) The rendition for a consideration of adjustment
16 services, collection services or credit reporting services.
17 (13) The rendition for a consideration of secretarial or
18 editing services.
19 [(14) The rendition for a consideration of disinfecting or
20 pest control services, building maintenance or cleaning
21 services.]
22 (15) The rendition for a consideration of employment agency
23 services or help supply services.
24 (16) The rendition for a consideration of computer
25 programming services; computer-integrated systems design
26 services; computer processing, data preparation or processing
27 services; information retrieval services; computer facilities
28 management services; or other computer-related services. At a
29 minimum, such services shall not include services that are part
30 of electronic fund transfers, electronic financial transactions
19950H1775B2201 - 11 -
1 or services, banking or trust services, or management or
2 administrative services, including transfer agency, shareholder,
3 custodial and portfolio accounting services, provided directly
4 to any entity that duly qualifies to be taxed as a regulated
5 investment company or a real estate investment trust under the
6 provisions of the Internal Revenue Code of 1986 (Public Law 99-
7 514, 26 U.S.C. § 1 et seq.) or to an entity that provides such
8 services to an entity so qualifying.
9 (17) The rendition for a consideration of lawn care service.
10 (18) The rendition for a consideration of self-storage
11 service.
12 * * *
13 (o) "Use."
14 (1) The exercise of any right or power incidental to the
15 ownership, custody or possession of tangible personal property
16 and shall include, but not be limited to transportation, storage
17 or consumption.
18 (2) The obtaining by a purchaser of the service of printing
19 or imprinting of tangible personal property when such purchaser
20 furnishes, either directly or indirectly, the articles used in
21 the printing or imprinting.
22 (3) The obtaining by a purchaser of the services of (i)
23 washing, cleaning, waxing, polishing or lubricating of motor
24 vehicles whether or not any tangible personal property is
25 transferred to the purchaser in conjunction with such services,
26 and (ii) inspecting motor vehicles pursuant to the mandatory
27 requirements of "The Vehicle Code."
28 (4) The obtaining by a purchaser of the service of
29 repairing, altering, mending, pressing, fitting, dyeing,
30 laundering, drycleaning or cleaning tangible personal property
19950H1775B2201 - 12 -
1 other than wearing apparel or shoes or applying or installing
2 tangible personal property as a repair or replacement part of
3 other tangible personal property other than wearing apparel or
4 shoes, whether or not the services are performed directly or by
5 any means other than by means of coin-operated self-service
6 laundry equipment for wearing apparel or household goods, and
7 whether or not any tangible personal property is transferred to
8 the purchaser in conjunction therewith, except such services as
9 are obtained in the construction, reconstruction, remodeling,
10 repair or maintenance of real estate: Provided, however, That
11 this subclause shall not be deemed to impose tax upon such
12 services in the preparation for sale of new items which are
13 excluded from the tax under clause (26) of section 204, or upon
14 diaper service: And provided further, That the term "use" shall
15 not include--
16 (A) Any tangible personal property acquired and kept,
17 retained or over which power is exercised within this
18 Commonwealth on which the taxing of the storage, use or other
19 consumption thereof is expressly prohibited by the Constitution
20 of the United States or which is excluded from tax under other
21 provisions of this article.
22 (B) The use or consumption of tangible personal property,
23 including but not limited to machinery and equipment and parts
24 therefor, and supplies or the obtaining of the services
25 described in subclauses (2), (3) and (4) of this clause directly
26 in the operations of--
27 (i) The manufacture of tangible personal property;
28 (ii) Farming, dairying, agriculture, horticulture or
29 floriculture when engaged in as a business enterprise. The term
30 "farming" shall include the propagation and raising of ranch
19950H1775B2201 - 13 -
1 raised furbearing animals and the propagation of game birds for
2 commercial purposes by holders of propagation permits issued
3 under 34 Pa.C.S. (relating to game);
4 (iii) The producing, delivering or rendering of a public
5 utility service, or in constructing, reconstructing, remodeling,
6 repairing or maintaining the facilities which are directly used
7 in producing, delivering or rendering such service;
8 (iv) Processing as defined in subclause (d) of this section.
9 The exclusions provided in subparagraphs (i), (ii), (iii) and
10 (iv) shall not apply to any vehicle required to be registered
11 under The Vehicle Code except those vehicles directly used by a
12 public utility engaged in the business as a common carrier; to
13 maintenance facilities; or to materials, supplies or equipment
14 to be used or consumed in the construction, reconstruction,
15 remodeling, repair or maintenance of real estate other than
16 directly used machinery, equipment, parts or foundations
17 therefor that may be affixed to such real estate. The exclusions
18 provided in subparagraphs (i), (ii), (iii) and (iv) shall not
19 apply to tangible personal property or services to be used or
20 consumed in managerial sales or other nonoperational activities,
21 nor to the purchase or use of tangible personal property or
22 services by any person other than the person directly using the
23 same in the operations described in subparagraphs (i), (ii),
24 (iii) and (iv).
25 The exclusion provided in subparagraph (iii) shall not apply
26 to (A) construction materials, supplies or equipment used to
27 construct, reconstruct, remodel, repair or maintain facilities
28 not used directly by the purchaser in the production, delivering
29 or rendition of public utility service or (B) tools and
30 equipment used but not installed in the maintenance of
19950H1775B2201 - 14 -
1 facilities used directly in the production, delivering or
2 rendition of a public utility service.
3 The exclusion provided in subparagraphs (i), (ii), (iii) and
4 (iv) shall not apply to the services enumerated in clauses
5 (o)(9) through (11) and (13) through (16) and (w), (x), (y) and
6 (bb) through (kk), except that the exclusion provided in
7 subparagraph (ii) for farming, dairying and agriculture shall
8 apply to the service enumerated in clause (z).
9 (5) Where tangible personal property or services are
10 utilized for purposes constituting a "use," as herein defined,
11 and for purposes excluded from the definition of "use," it shall
12 be presumed that such property or services are utilized for
13 purposes constituting a "sale at retail" and subject to tax
14 unless the user thereof proves to the department that the
15 predominant purposes for which such property or services are
16 utilized do not constitute a "sale at retail."
17 (6) The term "use" with respect to "liquor" and "malt or
18 brewed beverages" shall include the purchase of "liquor" from
19 any "Pennsylvania liquor store" by any person for any purpose
20 and the purchase of "malt or brewed beverages" from a
21 "manufacturer of malt or brewed beverages," "distributor" or
22 "importing distributor" by any person for any purpose, except
23 purchases from a "manufacturer of malt or brewed beverages" by a
24 "distributor" or "importing distributor," or purchases from an
25 "importing distributor" by a "distributor" within the meaning of
26 the "Liquor Code." The term "use" shall not include any purchase
27 of "malt or brewed beverages" from a "retail dispenser" or any
28 purchase of "liquor" or "malt or brewed beverages" from a person
29 holding a "retail liquor license" within the meaning of and
30 pursuant to the provisions of the "Liquor Code," but shall
19950H1775B2201 - 15 -
1 include the exercise of any right or power incidental to the
2 ownership, custody or possession of "liquor" or "malt or brewed
3 beverages" obtained by the person exercising such right or power
4 in any manner other than pursuant to the provisions of the
5 "Liquor Code."
6 (7) The use of tangible personal property purchased at
7 retail upon which the services described in subclauses (2), (3)
8 and (4) of this clause have been performed shall be deemed to be
9 a use of said services by the person using said property.
10 (8) The term "use" shall not include the providing of a
11 motor vehicle to a nonprofit private or public school to be used
12 by such a school for the sole purpose of driver education.
13 (9) The obtaining by the purchaser of lobbying services.
14 (10) The obtaining by the purchaser of adjustment services,
15 collection services or credit reporting services.
16 (11) The obtaining by the purchaser of secretarial or
17 editing services.
18 [(12) The obtaining by the purchaser of disinfecting or pest
19 control services, building maintenance or cleaning services.]
20 (13) The obtaining by the purchaser of employment agency
21 services or help supply services.
22 (14) The obtaining by the purchaser of computer programming
23 services or other computer-related services, including, but not
24 limited to, providing computer integrated systems design,
25 computer processing, data preparation or processing services,
26 information retrieval services or computer facilities management
27 services.
28 (15) The obtaining by the purchaser of lawn care service.
29 (16) The obtaining by the purchaser of self-storage service.
30 * * *
19950H1775B2201 - 16 -
1 [(z) "Disinfecting or pest control services." Providing
2 disinfecting, termite control, insect control, rodent control or
3 other pest control services. Such services include, but are not
4 limited to, deodorant servicing of rest rooms, washroom
5 sanitation service, rest room cleaning service, extermination
6 service or fumigating service. As used in this clause, the term
7 "fumigating service" shall not include the fumigation of
8 agricultural commodities or containers used for agricultural
9 commodities. As used in this clause, the term "insect control"
10 shall not include the spraying of trees which are harvested for
11 commercial purposes for gypsy moth control.
12 (aa) "Building maintenance or cleaning services." Providing
13 services which include, but are not limited to, janitorial, maid
14 or housekeeping service, office or interior building cleaning or
15 maintenance service, window cleaning service, floor waxing
16 service, lighting maintenance service such as bulb replacement,
17 cleaning, chimney cleaning service, acoustical tile cleaning
18 service, venetian blind cleaning, cleaning and maintenance of
19 telephone booths, or cleaning and degreasing of service
20 stations. This term shall not include repairs on buildings and
21 other structures; nor shall this term include the maintenance or
22 repair of boilers, furnaces or parts thereof; the painting,
23 wallpapering or applying other like coverings to interior walls,
24 ceilings or floors; or the exterior painting of buildings.]
25 * * *
26 Section 2. The amendment of section 201(b), (f), (g), (k),
27 (o), (z) and (aa) of the act shall be retroactive to October 1,
28 1991.
29 Section 3. This act shall take effect immediately.
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