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Senate of Pennsylvania
Session of 2017 - 2018 Regular Session


Posted: February 12, 2018 01:58 PM
From: Senator Camera Bartolotta
To: All Senate members
Subject: Sales & Use Tax Correction - Waste Grease Removal
In the near future, I will introduce legislation amending the Tax Reform Code to exempt from the Sales and Use Tax the removal of waste grease from various facilities which the Pennsylvania Department of Revenue has determined to be a form of maintenance and subject to the sales tax. Unlike maintenance, however, the hauling and removal of general waste from building sites is exempt from the sales tax. My legislation clarifies this exemption should also apply to the removal of waste from a grease trap.

This issue has recently come to my attention from a waste removal business located in my district. The Department of Revenue has determined, through the course of an audit, that grease trap clean out is subject to the sales tax. The Department of Revenue's interpretation between "maintenance" and "waste removal" has created a financial hardship for this company and, left unchecked, has the potential to adversely impact similar businesses throughout the Commonwealth. This bill will clarify existing law and clearly define grease trap clean out as waste removal.

For this reason, I ask you to join me in co-sponsoring this legislation.