PRINTER'S NO. 1398
No. 1244 Session of 1997
INTRODUCED BY CLYMER, HERMAN, FARGO, KENNEY, ROONEY, GODSHALL,
FLICK, B. SMITH, ARMSTRONG, GEIST, TRELLO, TULLI,
E. Z. TAYLOR, FEESE, MELIO, RUBLEY, BROWN, ALLEN, FAIRCHILD,
TRUE, ROHRER, COY, HERSHEY, SEMMEL, LYNCH, DRUCE, PLATTS,
GANNON, LEH, DeLUCA, CLARK, HUTCHINSON, PISTELLA, VAN HORNE,
SEYFERT, MILLER, STEVENSON, BOSCOLA, STERN, BENNINGHOFF AND
L. I. COHEN, APRIL 8, 1997
REFERRED TO COMMITTEE ON FINANCE, APRIL 8, 1997
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), December 13, 1991 (P.L.373, No.40) and June 30, 1995
19 (P.L.139, No.21), are amended to 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 (4) The term "maintaining a place of business in this
7 Commonwealth" shall not include:
8 (i) Owning or leasing of tangible or intangible property by
9 a person who has contracted with an unaffiliated commercial
10 printer for printing, provided that:
11 (A) the property is for use by the commercial printer; and
12 (B) the property is located at the Pennsylvania premises of
13 the commercial printer.
14 (ii) Visits by a person's employes or agents to the premises
15 in this Commonwealth of an unaffiliated commercial printer with
16 whom the person has contracted for printing in connection with
17 said contract.
18 * * *
19 (f) "Purchase at retail."
20 (1) The acquisition for a consideration of the ownership,
21 custody or possession of tangible personal property other than
22 for resale by the person acquiring the same when such
23 acquisition is made for the purpose of consumption or use,
24 whether such acquisition shall be absolute or conditional, and
25 by whatsoever means the same shall have been effected.
26 (2) The acquisition of a license to use or consume, and the
27 rental or lease of tangible personal property, other than for
28 resale regardless of the period of time the lessee has
29 possession or custody of the property.
30 (3) The obtaining for a consideration of those services
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1 described in subclauses (2), (3) and (4) of clause (k) of this
2 section other than for resale.
3 (4) A retention after March 7, 1956, of possession, custody
4 or a license to use or consume pursuant to a rental contract or
5 other lease arrangement (other than as security), other than for
6 resale.
7 (5) The obtaining for a consideration of those services
8 described in subclauses (11) through (13) and (15) through (18)
9 of clause (k) of this section.
10 The term "purchase at retail" with respect to "liquor" and
11 "malt or brewed beverages" shall include the purchase of
12 "liquor" from any "Pennsylvania Liquor Store" by any person for
13 any purpose, and the purchase of "malt or brewed beverages" from
14 a "manufacturer of malt or brewed beverages," "distributor" or
15 "importing distributor" by any person for any purpose, except
16 purchases from a "manufacturer of malt or brewed beverages" by a
17 "distributor" or "importing distributor" or purchases from an
18 "importing distributor" by a "distributor" within the meaning of
19 the "Liquor Code." The term "purchase at retail" shall not
20 include any purchase of "malt or brewed beverages" from a
21 "retail dispenser" or any purchase of "liquor" or "malt or
22 brewed beverages" from a person holding a "retail liquor
23 license" within the meaning of and pursuant to the provisions of
24 the "Liquor Code," but shall include any purchase or acquisition
25 of "liquor" or "malt or brewed beverages" other than pursuant to
26 the provisions of the "Liquor Code."
27 (g) "Purchase price."
28 (1) The total value of anything paid or delivered, or
29 promised to be paid or delivered, whether it be money or
30 otherwise, in complete performance of a sale at retail or
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1 purchase at retail, as herein defined, without any deduction on
2 account of the cost or value of the property sold, cost or value
3 of transportation, cost or value of labor or service, interest
4 or discount paid or allowed after the sale is consummated, any
5 other taxes imposed by the Commonwealth of Pennsylvania or any
6 other expense except that there shall be excluded any gratuity
7 or separately stated deposit charge for returnable containers.
8 (2) There shall be deducted from the purchase price the
9 value of any tangible personal property actually taken in trade
10 or exchange in lieu of the whole or any part of the purchase
11 price. For the purpose of this clause, the amount allowed by
12 reason of tangible personal property actually taken in trade or
13 exchange shall be considered the value of such property.
14 (3) In determining the purchase price on the sale or use of
15 taxable tangible personal property or a service described in
16 subclauses (11) through (13) and (15) through (18) of clause (k)
17 of this section where, because of affiliation of interests
18 between the vendor and purchaser, or irrespective of any such
19 affiliation, if for any other reason the purchase price declared
20 by the vendor or taxpayer on the taxable sale or use of such
21 tangible personal property or service is, in the opinion of the
22 department, not indicative of the true value of the article or
23 service or the fair price thereof, the department shall,
24 pursuant to uniform and equitable rules, determine the amount of
25 constructive purchase price upon the basis of which the tax
26 shall be computed and levied. Such rules shall provide for a
27 constructive amount of purchase price for each such sale or use
28 which would naturally and fairly be charged in an arms-length
29 transaction in which the element of common interest between the
30 vendor or purchaser is absent or if no common interest exists,
19970H1244B1398 - 5 -
1 any other element causing a distortion of the price or value is
2 likewise absent. For the purpose of this clause where a taxable
3 sale or purchase at retail transaction occurs between a parent
4 and a subsidiary, affiliate or controlled corporation of such
5 parent corporation, there shall be a rebuttable presumption,
6 that because of such common interest such transaction was not at
7 arms-length.
8 (4) Where there is a transfer or retention of possession or
9 custody, whether it be termed a rental, lease, service or
10 otherwise, of tangible personal property including, but not
11 limited to linens, aprons, motor vehicles, trailers, tires,
12 industrial office and construction equipment, and business
13 machines the full consideration paid or delivered to the vendor
14 or lessor shall be considered the purchase price, even though
15 such consideration be separately stated and be designated as
16 payment for processing, laundering, service, maintenance,
17 insurance, repairs, depreciation or otherwise. Where the vendor
18 or lessor supplies or provides an employe to operate such
19 tangible personal property, the value of the labor thus supplied
20 may be excluded and shall not be considered as part of the
21 purchase price if separately stated. There shall also be
22 included as part of the purchase price the value of anything
23 paid or delivered, or promised to be paid or delivered by a
24 lessee, whether it be money or otherwise, to any person other
25 than the vendor or lessor by reason of the maintenance,
26 insurance or repair of the tangible personal property which a
27 lessee has the possession or custody of under a rental contract
28 or lease arrangement.
29 (5) With respect to the tax imposed by subsection (b) of
30 section 202 upon any tangible personal property originally
19970H1244B1398 - 6 -
1 purchased by the user of such property six months or longer
2 prior to the first taxable use of such property within the
3 Commonwealth, such user may elect to pay tax on a substituted
4 base determined by considering the purchase price of such
5 property for tax purposes to be equal to the prevailing market
6 price of similar tangible personal property at the time and
7 place of such first use within the Commonwealth. Such election
8 must be made at the time of filing a tax return with the
9 department and reporting such tax liability and paying the
10 proper tax due plus all accrued penalties and interest, if there
11 be any, within six months of the due date of such report and
12 payment, as provided for by subsections (a) and (c) of section
13 217 of this article.
14 (6) The purchase price of employment agency services and
15 help supply services shall be the service fee paid by the
16 purchaser to the vendor or supplying entity. The term "service
17 fee," as used in this subclause, shall be the total charge or
18 fee of the vendor or supplying entity minus the costs of the
19 supplied employe which costs are wages, salaries, bonuses and
20 commissions, employment benefits, expense reimbursements and
21 payroll and withholding taxes, to the extent that these costs
22 are specifically itemized or that these costs in aggregate are
23 stated in billings from the vendor or supplying entity. To the
24 extent that these costs are not itemized or stated on the
25 billings, then the service fee shall be the total charge or fee
26 of the vendor or supplying entity.
27 (7) Unless the vendor separately states that portion of the
28 billing which applies to premium cable service as defined in
29 clause (ll) of this section, the total bill for the provision of
30 all cable services shall be the purchase price.
19970H1244B1398 - 7 -
1 * * *
2 (k) "Sale at retail."
3 (1) Any transfer, for a consideration, of the ownership,
4 custody or possession of tangible personal property, including
5 the grant of a license to use or consume whether such transfer
6 be absolute or conditional and by whatsoever means the same
7 shall have been effected.
8 (2) The rendition of the service of printing or imprinting
9 of tangible personal property for a consideration for persons
10 who furnish, either directly or indirectly the materials used in
11 the printing or imprinting.
12 (3) The rendition for a consideration of the service of--
13 (i) Washing, cleaning, waxing, polishing or lubricating of
14 motor vehicles of another, whether or not any tangible personal
15 property is transferred in conjunction therewith; and
16 (ii) Inspecting motor vehicles pursuant to the mandatory
17 requirements of "The Vehicle Code."
18 (4) The rendition for a consideration of the service of
19 repairing, altering, mending, pressing, fitting, dyeing,
20 laundering, drycleaning or cleaning tangible personal property
21 other than wearing apparel or shoes, or applying or installing
22 tangible personal property as a repair or replacement part of
23 other tangible personal property except wearing apparel or shoes
24 for a consideration, whether or not the services are performed
25 directly or by any means other than by coin-operated self-
26 service laundry equipment for wearing apparel or household goods
27 and whether or not any tangible personal property is transferred
28 in conjunction therewith, except such services as are rendered
29 in the construction, reconstruction, remodeling, repair or
30 maintenance of real estate: Provided, however, That this
19970H1244B1398 - 8 -
1 subclause shall not be deemed to impose tax upon such services
2 in the preparation for sale of new items which are excluded from
3 the tax under clause (26) of section 204, or upon diaper
4 service.
5 (8) Any retention of possession, custody or a license to use
6 or consume tangible personal property or any further obtaining
7 of services described in subclauses (2), (3) and (4) of this
8 clause pursuant to a rental or service contract or other
9 arrangement (other than as security).
10 The term "sale at retail" shall not include (i) any such
11 transfer of tangible personal property or rendition of services
12 for the purpose of resale, or (ii) such rendition of services or
13 the transfer of tangible personal property including, but not
14 limited to, machinery and equipment and parts therefor and
15 supplies to be used or consumed by the purchaser directly in the
16 operations of--
17 (A) The manufacture of tangible personal property;
18 (B) Farming, dairying, agriculture, horticulture or
19 floriculture when engaged in as a business enterprise. The term
20 "farming" shall include the propagation and raising of ranch
21 raised fur-bearing animals and the propagation of game birds for
22 commercial purposes by holders of propagation permits issued
23 under 34 Pa.C.S. (relating to game);
24 (C) The producing, delivering or rendering of a public
25 utility service, or in constructing, reconstructing, remodeling,
26 repairing or maintaining the facilities which are directly used
27 in producing, delivering or rendering such service;
28 (D) Processing as defined in clause (d) of this section.
29 The exclusions provided in paragraphs (A), (B), (C) and (D)
30 shall not apply to any vehicle required to be registered under
19970H1244B1398 - 9 -
1 The Vehicle Code, except those vehicles used directly by a
2 public utility engaged in business as a common carrier; to
3 maintenance facilities; or to materials, supplies or equipment
4 to be used or consumed in the construction, reconstruction,
5 remodeling, repair or maintenance of real estate other than
6 directly used machinery, equipment, parts or foundations
7 therefor that may be affixed to such real estate.
8 The exclusions provided in paragraphs (A), (B), (C) and (D)
9 shall not apply to tangible personal property or services to be
10 used or consumed in managerial sales or other nonoperational
11 activities, nor to the purchase or use of tangible personal
12 property or services by any person other than the person
13 directly using the same in the operations described in
14 paragraphs (A), (B), (C) and (D) herein.
15 The exclusion provided in paragraph (C) shall not apply to
16 (i) construction materials, supplies or equipment used to
17 construct, reconstruct, remodel, repair or maintain facilities
18 not used directly by the purchaser in the production, delivering
19 or rendition of public utility service, (ii) construction
20 materials, supplies or equipment used to construct, reconstruct,
21 remodel, repair or maintain a building, road or similar
22 structure, or (iii) tools and equipment used but not installed
23 in the maintenance of facilities used directly in the
24 production, delivering or rendition of a public utility service.
25 The exclusions provided in paragraphs (A), (B), (C) and (D)
26 shall not apply to the services enumerated in clauses (k)(11)
27 through (13) and (15) through (18) and (w), (x), (y) and (bb)
28 through (kk), except that the exclusion provided in this
29 subclause for farming, dairying and agriculture shall apply to
30 the service enumerated in clause (z).
19970H1244B1398 - 10 -
1 (9) Where tangible personal property or services are
2 utilized for purposes constituting a "sale at retail" and for
3 purposes excluded from the definition of "sale at retail," it
4 shall be presumed that such tangible personal property or
5 services are utilized for purposes constituting a "sale at
6 retail" and subject to tax unless the user thereof proves to the
7 department that the predominant purposes for which such tangible
8 personal property or services are utilized do not constitute a
9 "sale at retail."
10 (10) The term "sale at retail" with respect to "liquor" and
11 "malt or brewed beverages" shall include the sale of "liquor" by
12 any "Pennsylvania liquor store" to any person for any purpose,
13 and the sale of "malt or brewed beverages" by a "manufacturer of
14 malt or brewed beverages," "distributor" or "importing
15 distributor" to any person for any purpose, except sales by a
16 "manufacturer of malt or brewed beverages" to a "distributor" or
17 "importing distributor" or sales by an "importing distributor"
18 to a "distributor" within the meaning of the "Liquor Code." The
19 term "sale at retail" shall not include any sale of "malt or
20 brewed beverages" by a "retail dispenser" or any sale of
21 "liquor" or "malt or brewed beverages" by a person holding a
22 "retail liquor license" within the meaning of and pursuant to
23 the provisions of the "Liquor Code," but shall include any sale
24 of "liquor" or "malt or brewed beverages" other than pursuant to
25 the provisions of the "Liquor Code."
26 (11) The rendition for a consideration of lobbying services.
27 (12) The rendition for a consideration of adjustment
28 services, collection services or credit reporting services.
29 (13) The rendition for a consideration of secretarial or
30 editing services.
19970H1244B1398 - 11 -
1 [(14) The rendition for a consideration of disinfecting or
2 pest control services, building maintenance or cleaning
3 services.]
4 (15) The rendition for a consideration of employment agency
5 services or help supply services.
6 (16) The rendition for a consideration of computer
7 programming services; computer-integrated systems design
8 services; computer processing, data preparation or processing
9 services; information retrieval services; computer facilities
10 management services; or other computer-related services. At a
11 minimum, such services shall not include services that are part
12 of electronic fund transfers, electronic financial transactions
13 or services, banking or trust services, or management or
14 administrative services, including transfer agency, shareholder,
15 custodial and portfolio accounting services, provided directly
16 to any entity that duly qualifies to be taxed as a regulated
17 investment company or a real estate investment trust under the
18 provisions of the Internal Revenue Code of 1986 (Public Law 99-
19 514, 26 U.S.C. § 1 et seq.) or to an entity that provides such
20 services to an entity so qualifying.
21 (17) The rendition for a consideration of lawn care service.
22 (18) The rendition for a consideration of self-storage
23 service.
24 * * *
25 (o) "Use."
26 (1) The exercise of any right or power incidental to the
27 ownership, custody or possession of tangible personal property
28 and shall include, but not be limited to transportation, storage
29 or consumption.
30 (2) The obtaining by a purchaser of the service of printing
19970H1244B1398 - 12 -
1 or imprinting of tangible personal property when such purchaser
2 furnishes, either directly or indirectly, the articles used in
3 the printing or imprinting.
4 (3) The obtaining by a purchaser of the services of (i)
5 washing, cleaning, waxing, polishing or lubricating of motor
6 vehicles whether or not any tangible personal property is
7 transferred to the purchaser in conjunction with such services,
8 and (ii) inspecting motor vehicles pursuant to the mandatory
9 requirements of "The Vehicle Code."
10 (4) The obtaining by a purchaser of the service of
11 repairing, altering, mending, pressing, fitting, dyeing,
12 laundering, drycleaning or cleaning tangible personal property
13 other than wearing apparel or shoes or applying or installing
14 tangible personal property as a repair or replacement part of
15 other tangible personal property other than wearing apparel or
16 shoes, whether or not the services are performed directly or by
17 any means other than by means of coin-operated self-service
18 laundry equipment for wearing apparel or household goods, and
19 whether or not any tangible personal property is transferred to
20 the purchaser in conjunction therewith, except such services as
21 are obtained in the construction, reconstruction, remodeling,
22 repair or maintenance of real estate: Provided, however, That
23 this subclause shall not be deemed to impose tax upon such
24 services in the preparation for sale of new items which are
25 excluded from the tax under clause (26) of section 204, or upon
26 diaper service: And provided further, That the term "use" shall
27 not include--
28 (A) Any tangible personal property acquired and kept,
29 retained or over which power is exercised within this
30 Commonwealth on which the taxing of the storage, use or other
19970H1244B1398 - 13 -
1 consumption thereof is expressly prohibited by the Constitution
2 of the United States or which is excluded from tax under other
3 provisions of this article.
4 (B) The use or consumption of tangible personal property,
5 including but not limited to machinery and equipment and parts
6 therefor, and supplies or the obtaining of the services
7 described in subclauses (2), (3) and (4) of this clause directly
8 in the operations of--
9 (i) The manufacture of tangible personal property;
10 (ii) Farming, dairying, agriculture, horticulture or
11 floriculture when engaged in as a business enterprise. The term
12 "farming" shall include the propagation and raising of ranch
13 raised furbearing animals and the propagation of game birds for
14 commercial purposes by holders of propagation permits issued
15 under 34 Pa.C.S. (relating to game);
16 (iii) The producing, delivering or rendering of a public
17 utility service, or in constructing, reconstructing, remodeling,
18 repairing or maintaining the facilities which are directly used
19 in producing, delivering or rendering such service;
20 (iv) Processing as defined in subclause (d) of this section.
21 The exclusions provided in subparagraphs (i), (ii), (iii) and
22 (iv) shall not apply to any vehicle required to be registered
23 under The Vehicle Code except those vehicles directly used by a
24 public utility engaged in the business as a common carrier; to
25 maintenance facilities; or to materials, supplies or equipment
26 to be used or consumed in the construction, reconstruction,
27 remodeling, repair or maintenance of real estate other than
28 directly used machinery, equipment, parts or foundations
29 therefor that may be affixed to such real estate. The exclusions
30 provided in subparagraphs (i), (ii), (iii) and (iv) shall not
19970H1244B1398 - 14 -
1 apply to tangible personal property or services to be used or
2 consumed in managerial sales or other nonoperational activities,
3 nor to the purchase or use of tangible personal property or
4 services by any person other than the person directly using the
5 same in the operations described in subparagraphs (i), (ii),
6 (iii) and (iv).
7 The exclusion provided in subparagraph (iii) shall not apply
8 to (A) construction materials, supplies or equipment used to
9 construct, reconstruct, remodel, repair or maintain facilities
10 not used directly by the purchaser in the production, delivering
11 or rendition of public utility service or (B) tools and
12 equipment used but not installed in the maintenance of
13 facilities used directly in the production, delivering or
14 rendition of a public utility service.
15 The exclusion provided in subparagraphs (i), (ii), (iii) and
16 (iv) shall not apply to the services enumerated in clauses
17 (o)(9) through (11) and (13) through (16) and (w), (x), (y) and
18 (bb) through (kk), except that the exclusion provided in
19 subparagraph (ii) for farming, dairying and agriculture shall
20 apply to the service enumerated in clause (z).
21 (5) Where tangible personal property or services are
22 utilized for purposes constituting a "use," as herein defined,
23 and for purposes excluded from the definition of "use," it shall
24 be presumed that such property or services are utilized for
25 purposes constituting a "sale at retail" and subject to tax
26 unless the user thereof proves to the department that the
27 predominant purposes for which such property or services are
28 utilized do not constitute a "sale at retail."
29 (6) The term "use" with respect to "liquor" and "malt or
30 brewed beverages" shall include the purchase of "liquor" from
19970H1244B1398 - 15 -
1 any "Pennsylvania liquor store" by any person for any purpose
2 and the purchase of "malt or brewed beverages" from a
3 "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 "use" shall not include any purchase
9 of "malt or brewed beverages" from a "retail dispenser" or any
10 purchase of "liquor" or "malt or brewed beverages" from a person
11 holding a "retail liquor license" within the meaning of and
12 pursuant to the provisions of the "Liquor Code," but shall
13 include the exercise of any right or power incidental to the
14 ownership, custody or possession of "liquor" or "malt or brewed
15 beverages" obtained by the person exercising such right or power
16 in any manner other than pursuant to the provisions of the
17 "Liquor Code."
18 (7) The use of tangible personal property purchased at
19 retail upon which the services described in subclauses (2), (3)
20 and (4) of this clause have been performed shall be deemed to be
21 a use of said services by the person using said property.
22 (8) The term "use" shall not include the providing of a
23 motor vehicle to a nonprofit private or public school to be used
24 by such a school for the sole purpose of driver education.
25 (9) The obtaining by the purchaser of lobbying services.
26 (10) The obtaining by the purchaser of adjustment services,
27 collection services or credit reporting services.
28 (11) The obtaining by the purchaser of secretarial or
29 editing services.
30 [(12) The obtaining by the purchaser of disinfecting or pest
19970H1244B1398 - 16 -
1 control services, building maintenance or cleaning services.]
2 (13) The obtaining by the purchaser of employment agency
3 services or help supply services.
4 (14) The obtaining by the purchaser of computer programming
5 services or other computer-related services, including, but not
6 limited to, providing computer integrated systems design,
7 computer processing, data preparation or processing services,
8 information retrieval services or computer facilities management
9 services.
10 (15) The obtaining by the purchaser of lawn care service.
11 (16) The obtaining by the purchaser of self-storage service.
12 * * *
13 [(z) "Disinfecting or pest control services." Providing
14 disinfecting, termite control, insect control, rodent control or
15 other pest control services. Such services include, but are not
16 limited to, deodorant servicing of rest rooms, washroom
17 sanitation service, rest room cleaning service, extermination
18 service or fumigating service. As used in this clause, the term
19 "fumigating service" shall not include the fumigation of
20 agricultural commodities or containers used for agricultural
21 commodities. As used in this clause, the term "insect control"
22 shall not include the spraying of trees which are harvested for
23 commercial purposes for gypsy moth control.
24 (aa) "Building maintenance or cleaning services." Providing
25 services which include, but are not limited to, janitorial, maid
26 or housekeeping service, office or interior building cleaning or
27 maintenance service, window cleaning service, floor waxing
28 service, lighting maintenance service such as bulb replacement,
29 cleaning, chimney cleaning service, acoustical tile cleaning
30 service, venetian blind cleaning, cleaning and maintenance of
19970H1244B1398 - 17 -
1 telephone booths, or cleaning and degreasing of service
2 stations. This term shall not include repairs on buildings and
3 other structures; nor shall this term include the maintenance or
4 repair of boilers, furnaces or parts thereof; the painting,
5 wallpapering or applying other like coverings to interior walls,
6 ceilings or floors; or the exterior painting of buildings.]
7 * * *
8 Section 2. The amendment of section 201(b), (f), (g), (k),
9 (o), (z) and (aa) of the act shall be retroactive to October 1,
10 1991.
11 Section 3. This act shall take effect immediately.
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