H0283B0282A00808 KMK:JSL 04/22/15 #90 A00808
AMENDMENTS TO HOUSE BILL NO. 283
Sponsor: REPRESENTATIVE GROVE
Printer's No. 282
Amend Bill, page 1, lines 10 and 11, by striking out " in tax
for education, further providing for" in line 10 and all of line
11 and inserting
in tax for education, further providing for definitions, for
imposition of tax, for computation of tax, for exclusions
from tax, for credit against tax, for licenses, for
definitions, for imposition of tax, for time for filing
returns, for tax held in trust for the Commonwealth, for
discount, for assessment to recover erroneous refunds, for
refund of sales tax attributed to bad debt, for refunds,
providing for assessment after refunds, further providing for
interest, for additions to tax, for crimes and for keeping of
records; and providing for transfers;
in personal income tax, further providing for imposition, for
classes of income and for special poverty provisions;
establishing the Property Tax and Rent Relief Account; and
providing for restricted account and transfers to the
Property Tax Relief Fund;
in corporate net income tax, further providing for definitions,
for imposition, for reports and for payment of tax;
in bank and trust company shares, further providing for
imposition, for taxable amount, for apportionment and for
definitions;
in cigarette tax, further providing for incidence and rate of
tax and for floor tax;
providing for education reinvestment by imposing a severance tax
and a certain impact fee;
providing for a tobacco products tax;
providing for allocation of tax revenues and for property tax
relief and relief for renters;
providing for a manufacturing tax credit; prohibiting certain
agreements under the Promoting Employment Across Pennsylvania
Act;
in general provisions, further providing for underpayment of
estimated tax;
providing for transfers to a restricted account for the purpose
of the Public School Employees' Retirement Fund and to a city
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of first class in accordance with the Municipal Pension Plan
Funding Standard and Recovery Act and for payment of
additional cigarette tax;
and repealing provisions of the Taxpayer Relief Act and the
Promoting Employment Across Pennsylvania Act.
Amend Bill, page 1, lines 14 through 22; page 2, lines 1
through 12; by striking out all of said lines on said pages and
inserting
Section 1. The title of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended to read:
AN ACT
Relating to tax reform and State taxation by codifying and
enumerating certain subjects of taxation and imposing taxes
thereon; providing procedures for the payment, collection,
administration and enforcement thereof; providing for
allocation of tax revenues, for property tax relief and
relief for renters and for tax credits in certain cases;
conferring powers and imposing duties upon the Department of
Revenue, certain employers, fiduciaries, individuals,
persons, corporations and other entities; prescribing crimes,
offenses and penalties.
Section 1.1. Section 201(a), (b), (c), (f), (g), (i), (k),
(m), (o), (w), (y), (ll), (pp), (qq) and (tt) of the act,
amended or added August 4, 1991 (P.L.97, No.22), December 13,
1991 (P.L.373, No.40), June 30, 1995 (P.L.139, No.21), May 7,
1997 (P.L.85, No.7), April 23, 1998 (P.L.239, No.45), May 24,
2000 (P.L.106, No.23), June 29, 2002 (P.L.559, No.89) and July
25, 2007 (P.L.373, No.55), are amended and the section is
amended by adding subsections to read:
Section 201. Definitions.--The following words, terms and
phrases when used in this Article II shall have the meaning
ascribed to them in this section, except where the context
clearly indicates a different meaning:
(a) "Soft drinks."
(1) All nonalcoholic beverages, whether carbonated or not,
such as soda water, ginger ale, coca cola, lime cola, pepsi
cola, Dr. Pepper, fruit juice when plain or carbonated water,
flavoring or syrup is added, carbonated water, orangeade,
lemonade, root beer or any and all preparations, commonly
referred to as "soft drinks," of whatsoever kind, and are
further described as including any and all beverages, commonly
referred to as "soft drinks," which are made with or without the
use of any syrup or any beverage commonly referred to as energy
drinks and flavored water of any type.
(2) The term "soft drinks" shall not include natural fruit
or vegetable juices or their concentrates, or non-carbonated
fruit juice drinks containing not less than twenty-five per cent
by volume of natural fruit juices or of fruit juice which has
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been reconstituted to its original state, or natural
concentrated fruit or vegetable juices reconstituted to their
original state, whether any of the foregoing natural juices are
frozen or unfrozen, sweetened or unsweetened, seasoned with salt
or spice or unseasoned, nor shall the term "soft drinks" include
coffee, coffee substitutes, tea, cocoa, natural fluid milk or
non-carbonated drinks made from milk derivatives.
(b) "Maintaining a place of business in this Commonwealth."
(1) Having, maintaining or using within this Commonwealth,
either directly or through a subsidiary, representative or an
agent, an office, distribution house, sales house, warehouse,
service enterprise or other place of business; or any agent of
general or restricted authority, or representative, irrespective
of whether the place of business, representative or agent is
located here, permanently or temporarily, or whether the person
or subsidiary maintaining the place of business, representative
or agent is authorized to do business within this Commonwealth.
(1.1) Providing taxable services within this Commonwealth.
(2) Engaging in any activity as a business within this
Commonwealth by any person, either directly or through a
subsidiary, representative or an agent, in connection with the
lease, sale or delivery of tangible personal property or the
performance of services thereon for use, storage or consumption
or in connection with the sale or delivery for use of the
services described in subclauses (11) through [(18)] (20) of
clause (k) of this section, including, but not limited to,
having, maintaining or using any office, distribution house,
sales house, warehouse or other place of business, any stock of
goods or any solicitor, canvasser, salesman, representative or
agent under its authority, at its direction or with its
permission, regardless of whether the person or subsidiary is
authorized to do business in this Commonwealth.
(3) Regularly or substantially soliciting orders within this
Commonwealth in connection with the lease, sale or delivery of
tangible personal property to or the performance thereon of
services or in connection with the sale or delivery of the
services described in subclauses (11) through [(18)] (20) of
clause (k) of this section for residents of this Commonwealth by
means of catalogues or other advertising, whether the orders are
accepted within or without this Commonwealth.
(3.1) Entering this Commonwealth by any person to provide
assembly, service or repair of tangible personal property,
either directly or through a subsidiary, representative or an
agent.
(3.2) Delivering tangible personal property to locations
within this Commonwealth if the delivery includes the unpacking,
positioning, placing or assembling of the tangible personal
property.
(3.3) Having any contact within this Commonwealth which
would allow the Commonwealth to require a person to collect and
remit tax under the Constitution of the United States.
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(3.4) Providing a customer's mobile telecommunications
service deemed to be provided by the customer's home service
provider under the Mobile Telecommunications Sourcing Act (4
U.S.C. § 116). For purposes of this clause, words and phrases
used in this clause shall have the meanings given to them in the
Mobile Telecommunications Sourcing Act.
(4) The term "maintaining a place of business in this
Commonwealth" shall not include:
(i) Owning or leasing of tangible or intangible property by
a person who has contracted with an unaffiliated commercial
printer for printing, provided that:
(A) the property is for use by the commercial printer; and
(B) the property is located at the Pennsylvania premises of
the commercial printer.
(ii) Visits by a person's employes or agents to the premises
in this Commonwealth of an unaffiliated commercial printer with
whom the person has contracted for printing in connection with
said contract.
(c) "Manufacture." The performance of manufacturing,
fabricating[,] or compounding, [processing or other operations,]
engaged in as a business, which place any tangible personal
property in a form, composition or character different from that
in which it is acquired whether for sale or use by the
manufacturer, and shall include, but not be limited to--
(1) Every operation commencing with the first production
stage and ending with the completion of tangible personal
property having the physical qualities (including packaging, if
any, passing to the ultimate consumer) which it has when
transferred by the manufacturer to another. For purposes of this
clause, "operation" shall include clean rooms and their
component systems, including: environmental control systems,
antistatic vertical walls and manufacturing platforms and
floors, which are independent of the real estate; process piping
systems; specialized lighting systems; deionized water systems;
process vacuum and compressed air systems; process and specialty
gases; and alarm or warning devices specifically designed to
warn of threats to the integrity of the product or people. For
purposes of this clause, a "clean room" is a location with a
self-contained, sealed environment with a controlled, closed air
system independent from the facility's general environmental
control system.
(2) The publishing of books, newspapers, magazines and other
periodicals and printing.
(3) Refining, blasting, exploring, mining and quarrying for,
or otherwise extracting from the earth or from waste or stock
piles or from pits or banks any natural resources, minerals and
mineral aggregates including blast furnace slag.
(4) Building, rebuilding, repairing and making additions to,
or replacements in or upon vessels designed for commercial use
of registered tonnage of fifty tons or more when produced upon
special order of the purchaser, or when rebuilt, repaired or
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enlarged, or when replacements are made upon order of, or for
the account of the owner.
(5) Research having as its objective the production of a new
or an improved (i) product or utility service, or (ii) method of
producing a product or utility service, but in either case not
including market research or research having as its objective
the improvement of administrative efficiency.
(6) Remanufacture for wholesale distribution by a
remanufacturer of motor vehicle parts from used parts acquired
in bulk by the remanufacturer using an assembly line process
which involves the complete disassembly of such parts and
integration of the components of such parts with other used or
new components of parts, including the salvaging, recycling or
reclaiming of used parts by the remanufacturer.
(7) Remanufacture or retrofit by a manufacturer or
remanufacturer of aircraft, armored vehicles, other defense-
related vehicles having a finished value of at least fifty
thousand dollars ($50,000). Remanufacture or retrofit involves
the disassembly of such aircraft, vehicles, parts or components,
including electric or electronic components, the integration of
those parts and components with other used or new parts or
components, including the salvaging, recycling or reclaiming of
the used parts or components and the assembly of the new or used
aircraft, vehicles, parts or components. For purposes of this
clause, the following terms or phrases have the following
meanings:
(i) "aircraft" means fixed-wing aircraft, helicopters,
powered aircraft, tilt-rotor or tilt-wing aircraft, unmanned
aircraft and gliders;
(ii) "armored vehicles" means tanks, armed personnel
carriers and all other armed track or semitrack vehicles; or
(iii) "other defense-related vehicles" means trucks, truck-
tractors, trailers, jeeps and other utility vehicles, including
any unmanned vehicles.
(8) Remanufacture by a remanufacturer of locomotive parts
from used parts acquired in bulk by the remanufacturer using an
assembly line process which involves the complete disassembly of
such parts and integration of the components of such parts with
other used or new components of parts, including the salvaging,
recycling or reclaiming of used parts by the remanufacturer.
The term "manufacture" shall not include constructing,
altering, servicing, repairing or improving real estate or
repairing, servicing or installing tangible personal property,
nor the producing of a commercial motion picture, nor the
cooking, freezing or baking of fruits, vegetables, mushrooms,
fish, seafood, meats, poultry or bakery products.
* * *
(f) "Purchase at retail."
(1) The acquisition for a consideration of the ownership,
custody or possession of tangible personal property other than
for resale by the person acquiring the same when such
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acquisition is made for the purpose of consumption or use,
whether such acquisition shall be absolute or conditional, and
by whatsoever means the same shall have been effected.
(2) The acquisition of a license to use or consume, and the
rental or lease of tangible personal property, other than for
resale regardless of the period of time the lessee has
possession or custody of the property.
(3) The obtaining for a consideration of those services
described in subclauses (2), (3) and (4) of clause (k) of this
section other than for resale.
(4) A retention after March 7, 1956, of possession, custody
or a license to use or consume pursuant to a rental contract or
other lease arrangement (other than as security), other than for
resale.
(5) The obtaining for a consideration of those services
described in subclauses (11) through [(18)] (20) of clause (k)
of this section.
The term "purchase at retail" with respect to "liquor" and
"malt or brewed beverages" shall include the purchase of
"liquor" from any "Pennsylvania Liquor Store" by any person for
any purpose, and the purchase of "malt or brewed beverages" from
a "manufacturer of malt or brewed beverages," "distributor" or
"importing distributor" by any person for any purpose, except
purchases from a "manufacturer of malt or brewed beverages" by a
"distributor" or "importing distributor" or purchases from an
"importing distributor" by a "distributor" within the meaning of
the "Liquor Code." The term "purchase at retail" shall not
include any purchase of "malt or brewed beverages" from a
"retail dispenser" or any purchase of "liquor" or "malt or
brewed beverages" from a person holding a "retail liquor
license" within the meaning of and pursuant to the provisions of
the "Liquor Code," but shall include any purchase or acquisition
of "liquor" or "malt or brewed beverages" other than pursuant to
the provisions of the "Liquor Code."
(g) "Purchase price."
(1) The total value of anything paid or delivered, or
promised to be paid or delivered, whether it be money or
otherwise, in complete performance of a sale at retail or
purchase at retail, as herein defined, without any deduction on
account of the cost or value of the property sold, cost or value
of transportation, cost or value of labor or service, interest
or discount paid or allowed after the sale is consummated, any
other taxes imposed by the Commonwealth of Pennsylvania or any
other expense except that there shall be excluded any gratuity
or separately stated deposit charge for returnable containers.
(2) There shall be deducted from the purchase price the
value of any tangible personal property actually taken in trade
or exchange in lieu of the whole or any part of the purchase
price. For the purpose of this clause, the amount allowed by
reason of tangible personal property actually taken in trade or
exchange shall be considered the value of such property.
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(3) In determining the purchase price on the sale or use of
taxable tangible personal property or a service where, because
of affiliation of interests between the vendor and purchaser, or
irrespective of any such affiliation, if for any other reason
the purchase price declared by the vendor or taxpayer on the
taxable sale or use of such tangible personal property or
service is, in the opinion of the department, not indicative of
the true value of the article or service or the fair price
thereof, the department shall, pursuant to uniform and equitable
rules, determine the amount of constructive purchase price upon
the basis of which the tax shall be computed and levied. Such
rules shall provide for a constructive amount of purchase price
for each such sale or use which would naturally and fairly be
charged in an arms-length transaction in which the element of
common interest between the vendor or purchaser is absent or if
no common interest exists, any other element causing a
distortion of the price or value is likewise absent. For the
purpose of this clause where a taxable sale or purchase at
retail transaction occurs between a parent and a subsidiary,
affiliate or controlled corporation of such parent corporation,
there shall be a rebuttable presumption, that because of such
common interest such transaction was not at arms-length.
(4) Where there is a transfer or retention of possession or
custody, whether it be termed a rental, lease, service or
otherwise, of tangible personal property including, but not
limited to linens, aprons, motor vehicles, trailers, tires,
industrial office and construction equipment, and business
machines the full consideration paid or delivered to the vendor
or lessor shall be considered the purchase price, even though
such consideration be separately stated and be designated as
payment for processing, laundering, service, maintenance,
insurance, repairs, depreciation or otherwise. Where the vendor
or lessor supplies or provides an employe to operate such
tangible personal property, the value of the labor thus supplied
may be excluded and shall not be considered as part of the
purchase price if separately stated. There shall also be
included as part of the purchase price the value of anything
paid or delivered, or promised to be paid or delivered by a
lessee, whether it be money or otherwise, to any person other
than the vendor or lessor by reason of the maintenance,
insurance or repair of the tangible personal property which a
lessee has the possession or custody of under a rental contract
or lease arrangement.
(5) With respect to the tax imposed by subsection (b) of
section 202 upon any tangible personal property originally
purchased by the user of such property six months or longer
prior to the first taxable use of such property within the
Commonwealth, such user may elect to pay tax on a substituted
base determined by considering the purchase price of such
property for tax purposes to be equal to the prevailing market
price of similar tangible personal property at the time and
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place of such first use within the Commonwealth. Such election
must be made at the time of filing a tax return with the
department and reporting such tax liability and paying the
proper tax due plus all accrued penalties and interest, if there
be any, within six months of the due date of such report and
payment, as provided for by subsections (a) and (c) of section
217 of this article.
(6) The purchase price of employment agency services and
help supply services shall be the service fee paid by the
purchaser to the vendor or supplying entity. The term "service
fee," as used in this subclause, shall be the total charge or
fee of the vendor or supplying entity minus the costs of the
supplied employe which costs are wages, salaries, bonuses and
commissions, employment benefits, expense reimbursements and
payroll and withholding taxes, to the extent that these costs
are specifically itemized or that these costs in aggregate are
stated in billings from the vendor or supplying entity. To the
extent that these costs are not itemized or stated on the
billings, then the service fee shall be the total charge or fee
of the vendor or supplying entity. No other evidence of the
service fee is permissible.
(7) Unless the vendor separately states that portion of
[the] a billing which applies to [premium cable service as
defined in clause (ll) of this section] taxable tangible
personal property or services, the total bill [for the provision
of all cable services] shall be the purchase price.
(8) The purchase price of prebuilt housing shall be sixty
per cent of the manufacturer's selling price: Provided, however,
That a manufacturer of prebuilt housing who precollects tax from
a prebuilt housing builder at the time of the sale to the
prebuilt housing builder shall have the option to collect tax on
sixty per cent of the selling price or on one hundred per cent
of the actual cost of the supplies and materials used in the
manufacture of the prebuilt housing.
(9) Amounts representing on-the-spot cash discounts,
employee discounts, volume discounts, store discounts such as
"buy one, get one free," wholesaler's or trade discounts,
rebates and store or manufacturer's coupons shall establish a
new purchase price if both the name of the item and the name of
the item to which the coupon applies are described on the
invoice or cash register tape. An amount representing a discount
allowed for prompt payment of bills which is dependent upon an
event occurring after the completion of the sale may not be
deducted in computing the tax. A sale is completed when there is
a transfer of ownership of the property or services to the
purchaser.
* * *
(i) "Resale."
(1) Any transfer of ownership, custody or possession of
tangible personal property for a consideration, including the
grant of a license to use or consume and transactions where the
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possession of such property is transferred but where the
transferor retains title only as security for payment of the
selling price whether such transaction be designated as bailment
lease, conditional sale or otherwise.
(2) The physical incorporation of tangible personal property
as an ingredient or constituent into other tangible personal
property, which is to be sold in the regular course of business
or the performance of those services described in subclauses
(2), (3) and (4) of clause (k) of this section upon tangible
personal property which is to be sold in the regular course of
business or where the person incorporating such property has
undertaken at the time of purchase to cause it to be transported
in interstate commerce to a destination outside this
Commonwealth. The term "resale" shall include telecommunications
services purchased by a cable operator or video programmer that
are used to transport or deliver cable or video programming
services which are sold in the regular course of business.
(3) The term "resale" shall also include tangible personal
property purchased or having a situs within this Commonwealth
solely for the purpose of being processed, fabricated or
manufactured into, attached to or incorporated into tangible
personal property and thereafter transported outside this
Commonwealth for use [exclusively] in a construction contract
outside this Commonwealth.
(4) The term "resale" shall not include any sale of "malt or
brewed beverages" by a "retail dispenser," or any sale of
"liquor" or "malt or brewed beverages" by a person holding a
"retail liquor license" within the meaning of the "Liquor Code."
(5) The physical incorporation of tangible personal property
as an ingredient or constituent in the construction of
foundations for machinery or equipment the sale or use of which
is excluded from tax under the provisions of paragraphs (A),
(B), (C) and (D) of subclause (8) of clause (k) and
subparagraphs (i), (ii), (iii) and (iv) of paragraph (B) of
subclause (4) of clause (o) of this section, whether such
foundations at the time of construction or transfer constitute
tangible personal property or real estate.
(6) The sale at retail or use of taxable services performed
for resale in the ordinary course of business of the purchaser
of the same service as purchased.
(7) The sale at retail or use of otherwise taxable services
that are an integral, inseparable part of services that are
taxable.
* * *
(k) "Sale at retail."
(1) Any transfer, for a consideration, of the ownership,
custody or possession of tangible personal property, including
the grant of a license to use or consume whether such transfer
be absolute or conditional and by whatsoever means the same
shall have been effected.
(2) The rendition of the service of printing or imprinting
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of tangible personal property for a consideration for persons
who furnish, either directly or indirectly the materials used in
the printing or imprinting.
(3) The rendition for a consideration of the service of--
(i) Washing, cleaning, waxing, polishing or lubricating of
motor vehicles of another, whether or not any tangible personal
property is transferred in conjunction therewith; and
(ii) Inspecting motor vehicles pursuant to the mandatory
requirements of "The Vehicle Code."
(4) The rendition for a consideration of the service of
repairing, altering, mending, pressing, fitting, dyeing,
laundering, drycleaning or cleaning tangible personal property
other than wearing apparel or shoes, or applying or installing
tangible personal property as a repair or replacement part of
other tangible personal property except wearing apparel or shoes
for a consideration, whether or not the services are performed
directly or by any means other than by coin-operated self-
service laundry equipment for wearing apparel or household goods
and whether or not any tangible personal property is transferred
in conjunction therewith, except such services as are rendered
in the construction, reconstruction, remodeling, repair or
maintenance of real estate[: Provided, however, That this
subclause shall not be deemed to impose tax upon such services
in the preparation for sale of new items which are excluded from
the tax under clause (26) of section 204, or upon diaper
service].
(8) Any retention of possession, custody or a license to use
or consume tangible personal property or any further obtaining
of services described in subclauses (2), (3) and (4) of this
clause pursuant to a rental or service contract or other
arrangement (other than as security).
The term "sale at retail" shall not include (i) any such
transfer of tangible personal property or rendition of services
for the purpose of resale, or (ii) such rendition of services or
the transfer of tangible personal property including, but not
limited to, machinery and equipment and parts therefor and
supplies to be used or consumed by the purchaser directly in the
operations of--
(A) The manufacture of tangible personal property.
(B) Farming, dairying, agriculture, horticulture or
floriculture when engaged in as a business enterprise. The term
"farming" shall include the propagation and raising of ranch
raised fur-bearing animals and the propagation of game birds for
commercial purposes by holders of propagation permits issued
under 34 Pa.C.S. (relating to game) and the propagation and
raising of horses to be used exclusively for commercial racing
activities.
(C) The producing, delivering or rendering of a public
utility service, or in constructing, reconstructing, remodeling,
repairing or maintaining the facilities which are directly used
in producing, delivering or rendering such service.
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(D) Processing as defined in clause (d) of this section.
The exclusions provided in paragraphs (A), (B), (C) and (D)
shall not apply to any vehicle required to be registered under
The Vehicle Code, except those vehicles used directly by a
public utility engaged in business as a common carrier; to
maintenance facilities; or to materials, supplies or equipment
to be used or consumed in the construction, reconstruction,
remodeling, repair or maintenance of real estate other than
directly used machinery, equipment, parts or foundations
therefor that may be affixed to such real estate.
The exclusions provided in paragraphs (A), (B), (C) and (D)
shall not apply to tangible personal property or services to be
used or consumed in managerial sales or other nonoperational
activities, nor to the purchase or use of tangible personal
property or services by any person other than the person
directly using the same in the operations described in
paragraphs (A), (B), (C) and (D) herein.
The exclusion provided in paragraph (C) shall not apply to
(i) construction materials, supplies or equipment used to
construct, reconstruct, remodel, repair or maintain facilities
not used directly by the purchaser in the production, delivering
or rendition of public utility service, (ii) construction
materials, supplies or equipment used to construct, reconstruct,
remodel, repair or maintain a building, road, bridge or similar
structure, or (iii) tools and equipment used but not installed
in the maintenance of facilities used directly in the
production, delivering or rendition of a public utility service.
The exclusions provided in paragraphs (A), (B), (C) and (D)
shall not apply to the services enumerated in clauses (k)(11)
through (18) and (w) through (kk), except that the exclusion
provided in this subclause for farming, dairying and agriculture
shall apply to the service enumerated in clause (z).
(9) Where tangible personal property or services are
utilized for purposes constituting a "sale at retail" and for
purposes excluded from the definition of "sale at retail," it
shall be presumed that such tangible personal property or
services are utilized for purposes constituting a "sale at
retail" and subject to tax unless the user thereof proves to the
department that the predominant purposes for which such tangible
personal property or services are utilized do not constitute a
"sale at retail."
(10) The term "sale at retail" with respect to "liquor" and
"malt or brewed beverages" shall include the sale of "liquor" by
any "Pennsylvania liquor store" to any person for any purpose,
and the sale of "malt or brewed beverages" by a "manufacturer of
malt or brewed beverages," "distributor" or "importing
distributor" to any person for any purpose, except sales by a
"manufacturer of malt or brewed beverages" to a "distributor" or
"importing distributor" or sales by an "importing distributor"
to a "distributor" within the meaning of the "Liquor Code." The
term "sale at retail" shall not include any sale of "malt or
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brewed beverages" by a "retail dispenser" or any sale of
"liquor" or "malt or brewed beverages" by a person holding a
"retail liquor license" within the meaning of and pursuant to
the provisions of the "Liquor Code," but shall include any sale
of "liquor" or "malt or brewed beverages" other than pursuant to
the provisions of the "Liquor Code."
(11) The rendition for a consideration of lobbying services.
(12) The rendition for a consideration of adjustment
services, collection services or credit reporting services.
(13) The rendition for a consideration of secretarial or
editing services.
(14) The rendition for a consideration of disinfecting or
pest control services, building maintenance or cleaning
services.
(15) The rendition for a consideration of employment agency
services or help supply services.
(17) The rendition for a consideration of lawn care service.
(18) The rendition for a consideration of self-storage
service.
(19) The rendition for a consideration of a mobile
telecommunications service.
(20) (i) Except as otherwise provided under section 204,
the rendition for a consideration of any service enumerated in
clause (dd).
(ii) The services shall be sourced as follows:
(A) if it is delivered to a location in this Commonwealth,
the service is taxable in this Commonwealth;
(B) if the service is delivered both to a location in and
outside of this Commonwealth, the service is taxable in the
Commonwealth based upon the percentage of total value of the
service delivered to a location in this Commonwealth;
(C) if it cannot be determined where the service is taxable
under paragraphs (A) and (B), the service is deemed to be
delivered at the customer's billing address;
(D) if it cannot be determined where the service is taxable
under paragraphs (A), (B) and (C), the service is deemed to be
delivered at the location from which the service was ordered in
the customer's ordinary course of operations;
(E) if it cannot be determined where the service is taxable
under paragraphs (A), (B), (C) and (D), the service is deemed to
be delivered at the customer's billing address.
* * *
(m) "Tangible personal property."
(1) Corporeal personal property including, but not limited
to, goods, wares, merchandise, steam and natural and
manufactured and bottled gas for non-residential use,
electricity for non-residential use, prepaid telecommunications,
[premium] cable or [premium] video programming service,
spirituous or vinous liquor and malt or brewed beverages and
soft drinks, interstate telecommunications service originating
or terminating in the Commonwealth and charged to a service
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address in this Commonwealth, intrastate telecommunications
service with the exception of (i) subscriber line charges and
basic local telephone service for residential use and (ii)
charges for telephone calls paid for by inserting money into a
telephone accepting direct deposits of money to operate,
provided further, the service address of any intrastate
telecommunications service is deemed to be within this
Commonwealth or within a political subdivision, regardless of
how or where billed or paid. In the case of any such interstate
or intrastate telecommunications service, any charge paid
through a credit or payment mechanism which does not relate to a
service address, such as a bank, travel, credit or debit card,
but not including prepaid telecommunications, is deemed
attributable to the address of origination of the
telecommunications service.
(2) The term shall include the following, whether
electronically or digitally delivered or accessed, or whether
purchased singly, by subscription or in any other manner:
(i) video;
(ii) photographs;
(iii) books;
(iv) magazines;
(v) newspapers;
(vi) mailing lists;
(vii) any other otherwise taxable printed matter;
(viii) applications, commonly known as apps;
(ix) games;
(x) music;
(xi) any other audio;
(xii) software; or
(xiii) any other otherwise taxable tangible personal
property.
* * *
(o) "Use."
(1) The exercise of any right or power incidental to the
ownership, custody or possession of tangible personal property
and shall include, but not be limited to transportation, storage
or consumption.
(2) The obtaining by a purchaser of the service of printing
or imprinting of tangible personal property when such purchaser
furnishes, either directly or indirectly, the articles used in
the printing or imprinting.
(3) The obtaining by a purchaser of the services of (i)
washing, cleaning, waxing, polishing or lubricating of motor
vehicles whether or not any tangible personal property is
transferred to the purchaser in conjunction with such services,
and (ii) inspecting motor vehicles pursuant to the mandatory
requirements of "The Vehicle Code."
(4) The obtaining by a purchaser of the service of
repairing, altering, mending, pressing, fitting, dyeing,
laundering, drycleaning or cleaning tangible personal property
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other than wearing apparel or shoes or applying or installing
tangible personal property as a repair or replacement part of
other tangible personal property other than wearing apparel or
shoes, whether or not the services are performed directly or by
any means other than by means of coin-operated self-service
laundry equipment for wearing apparel or household goods, and
whether or not any tangible personal property is transferred to
the purchaser in conjunction therewith, except such services as
are obtained in the construction, reconstruction, remodeling,
repair or maintenance of real estate: Provided, however, [That
this subclause shall not be deemed to impose tax upon such
services in the preparation for sale of new items which are
excluded from the tax under clause (26) of section 204, or upon
diaper service: And provided further,] That the term "use" shall
not include--
(A) Any tangible personal property acquired and kept,
retained or over which power is exercised within this
Commonwealth on which the taxing of the storage, use or other
consumption thereof is expressly prohibited by the Constitution
of the United States or which is excluded from tax under other
provisions of this article.
(B) The use or consumption of tangible personal property,
including but not limited to machinery and equipment and parts
therefor, and supplies or the obtaining of the services
described in subclauses (2), (3) and (4) of this clause directly
in the operations of--
(i) The manufacture of tangible personal property.
(ii) Farming, dairying, agriculture, horticulture or
floriculture when engaged in as a business enterprise. The term
"farming" shall include the propagation and raising of ranch-
raised furbearing animals and the propagation of game birds for
commercial purposes by holders of propagation permits issued
under 34 Pa.C.S. (relating to game) and the propagation and
raising of horses to be used exclusively for commercial racing
activities.
(iii) The producing, delivering or rendering of a public
utility service, or in constructing, reconstructing, remodeling,
repairing or maintaining the facilities which are directly used
in producing, delivering or rendering such service.
(iv) Processing as defined in subclause (d) of this section.
The exclusions provided in subparagraphs (i), (ii), (iii) and
(iv) shall not apply to any vehicle required to be registered
under The Vehicle Code except those vehicles directly used by a
public utility engaged in the business as a common carrier; to
maintenance facilities; or to materials, supplies or equipment
to be used or consumed in the construction, reconstruction,
remodeling, repair or maintenance of real estate other than
directly used machinery, equipment, parts or foundations
therefor that may be affixed to such real estate. The exclusions
provided in subparagraphs (i), (ii), (iii) and (iv) shall not
apply to tangible personal property or services to be used or
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consumed in managerial sales or other nonoperational activities,
nor to the purchase or use of tangible personal property or
services by any person other than the person directly using the
same in the operations described in subparagraphs (i), (ii),
(iii) and (iv).
The exclusion provided in subparagraph (iii) shall not apply
to (A) construction materials, supplies or equipment used to
construct, reconstruct, remodel, repair or maintain facilities
not used directly by the purchaser in the production, delivering
or rendition of public utility service or (B) construction
materials, supplies or equipment used to construct, reconstruct,
remodel, repair or maintain a building, road, bridge or similar
structure or (C) tools and equipment used but not installed in
the maintenance of facilities used directly in the production,
delivering or rendition of a public utility service.
The exclusion provided in subparagraphs (i), (ii), (iii) and
(iv) shall not apply to the services enumerated in clauses (o)
(9) through (16) and (w) through (kk), except that the exclusion
provided in subparagraph (ii) for farming, dairying and
agriculture shall apply to the service enumerated in clause (z).
(5) Where tangible personal property or services are
utilized for purposes constituting a "use," as herein defined,
and for purposes excluded from the definition of "use," it shall
be presumed that such property or services are utilized for
purposes constituting a "sale at retail" and subject to tax
unless the user thereof proves to the department that the
predominant purposes for which such property or services are
utilized do not constitute a "sale at retail."
(6) The term "use" with respect to "liquor" and "malt or
brewed beverages" shall include the purchase of "liquor" from
any "Pennsylvania liquor store" by any person for any purpose
and the purchase of "malt or brewed beverages" from a
"manufacturer of malt or brewed beverages," "distributor" or
"importing distributor" by any person for any purpose, except
purchases from a "manufacturer of malt or brewed beverages" by a
"distributor" or "importing distributor," or purchases from an
"importing distributor" by a "distributor" within the meaning of
the "Liquor Code." The term "use" shall not include any purchase
of "malt or brewed beverages" from a "retail dispenser" or any
purchase of "liquor" or "malt or brewed beverages" from a person
holding a "retail liquor license" within the meaning of and
pursuant to the provisions of the "Liquor Code," but shall
include the exercise of any right or power incidental to the
ownership, custody or possession of "liquor" or "malt or brewed
beverages" obtained by the person exercising such right or power
in any manner other than pursuant to the provisions of the
"Liquor Code."
(7) The use of tangible personal property purchased at
retail upon which the services described in subclauses (2), (3)
and (4) of this clause have been performed shall be deemed to be
a use of said services by the person using said property.
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(8) The term "use" shall not include the providing of a
motor vehicle to a nonprofit private or public school to be used
by such a school for the sole purpose of driver education.
(9) The obtaining by the purchaser of lobbying services.
(10) The obtaining by the purchaser of adjustment services,
collection services or credit reporting services.
(11) The obtaining by the purchaser of secretarial or
editing services.
(12) The obtaining by the purchaser of disinfecting or pest
control services, building maintenance or cleaning services.
(13) The obtaining by the purchaser of employment agency
services or help supply services.
(15) The obtaining by the purchaser of lawn care service.
(16) The obtaining by the purchaser of self-storage service.
(17) The obtaining by a construction contractor of tangible
personal property or services provided to tangible personal
property which will be used pursuant to a construction contract
whether or not the tangible personal property or services are
transferred.
(18) The obtaining of mobile telecommunications service by a
customer.
(19) Except as otherwise provided under section 204, the
obtaining by the purchaser of any service enumerated in clause
(dd).
* * *
(w) "Lobbying services." Providing the services of a
lobbyist, as defined in the definition of "lobbyist" in [section
2 of the act of September 30, 1961 (P.L.1778, No.712), known as
the "Lobbying Registration and Regulation Act."] 65 Pa.C.S. §
13A03 (relating to definitions).
* * *
(y) "Secretarial or editing services." Providing services
which include, but are not limited to, editing, letter writing,
proofreading, resume writing, typing, data or word processing,
including medical transcription services. Such services shall
not include court reporting and stenographic services.
* * *
(dd) "Miscellaneous services." Any of the following:
(1) Scenic and sightseeing transportation services.
Providing single-day or multiday scenic or sightseeing
transportation of passengers on land, water or in the air,
regardless of the mode of transportation, including, but not
limited to:
(i) cable car;
(ii) horse-drawn carriages;
(iii) monorail;
(iv) railroad;
(v) bus;
(vi) trolley;
(vii) human-drawn vehicle;
(viii) boat, including, but not limited to, charter fishing
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boat, excursion boat, harbor sightseeing tour, hovercraft
services and swamp buggy and whale watching services; or
(ix) aerial scenic and sightseeing, including, but not
limited to, tramway, glider, helicopter, hot air balloon or
aircraft.
(2) Motor vehicle towing. Towing a motor vehicle plus
incidental services, including, but not limited to, storage and
emergency road repair services.
(3) Information services. Including:
(i) Software publishing services. Providing computer
software publishing or reproduction, including operations such
as:
(A) designing;
(B) providing documentation; or
(C) assisting in installation and providing maintenance and
support services to purchasers of packaged software, such as
applications software, games, operating systems, programming
language and compilation software, utility software or any other
packaged software.
(ii) Motion picture and video services. Providing one or
more of the following:
(A) Producing, or producing and distributing, motion
pictures, videos, television programs or television commercials.
(B) Distributing film and video productions to motion
picture theaters, television networks and stations and
exhibitors.
(C) Exhibiting or displaying motion pictures or videos,
including theaters, drive-in theaters, airlines, cinemas and
festivals. For purposes of this paragraph, the taxable purchase
price shall be the amount charged to view the motion picture or
video which usually will be a ticket price.
(D) Providing postproduction and other services, including,
but not limited to, editing, film and tape transfer, titling,
subtitling, credits, closed-captioning, computer-produced
graphics, animation and special effects, as well as developing
and processing motion picture film.
(4) (Reserved).
(5) Investment advice services. Providing financial planning
or investment advice, including, but not limited to, consulting,
counseling or advisory services.
(6) Professional, scientific and technical services.
Providing one or more of the following:
(i) Legal services, including, but not limited to,
settlement services, title abstract and search services, jury
consulting services, notary public services, paralegal services,
patent agent services, patent filing and search services,
process serving services or trial consulting services.
(ii) Accounting services, including, but not limited to,
services rendered by certified or noncertified public
accountants, other accountants or bookkeepers, including, but
not limited to, auditing, tax preparation services, bookkeeping
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services, payroll services, billing services or talent payment
services.
(iii) Architectural services, including, but not limited to,
planning and designing residential, institutional, leisure,
commercial and industrial buildings and structures by applying
knowledge of design, construction procedures, zoning
regulations, building codes and building materials, such as:
(A) architectural consulting, design and planning services,
(B) landscape architectural services;
(C) landscape consulting services;
(D) landscape planning services;
(E) city and town planning services;
(F) garden planning services;
(G) golf course design services;
(H) industrial land use services;
(I) land use design and planning services;
(J) ski area design and planning services; and
(K) urban, suburban and rural planning.
(iv) Engineering services, including, but not limited to:
(A) Applying physical laws and principles of engineering in
the design, development and utilization of machines, materials,
instruments, structures, processes and systems which may involve
any of the following activities:
(I) provision of advice;
(II) preparation of feasibility studies;
(III) consultation;
(IV) preparation of preliminary and final plans and designs;
(V) provision of technical services during the construction
or installation phase;
(VI) inspection and evaluation of engineering projects; and
(VII) related services.
(B) acoustical engineering;
(C) acoustical system engineering;
(D) boat engineering;
(E) chemical engineering;
(F) civil engineering;
(G) combustion engineering;
(H) construction engineering;
(I) consulting engineering;
(J) design engineering;
(K) electrical engineering;
(L) environmental engineering;
(M) erosion control engineering;
(P) geological engineering;
(Q) geophysical engineering;
(R) heating equipment engineering;
(S) industrial engineering;
(T) logging engineering;
(U) marine engineering;
(V) mechanical engineering;
(W) mining engineering;
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(X) petroleum engineering; and
(Y) traffic engineering.
(v) Drafting services, including but not limited to drawing
detailed layouts, plans and illustration of buildings,
structures, systems or components from engineering and
architectural specifications, such as blueprint drafting
services or other services offered by draftsmen.
(vi) Building inspection services, including, but not
limited to, evaluating any aspects of the building structure and
component systems or preparing a report on the physical
condition of the property, generally for buyers or others
involved in real estate transactions, such as services provided
by building inspection bureaus and establishments providing home
inspection services, and energy efficiency inspection services.
(vii) Geophysical surveying and mapping services, including,
but not limited to:
(A) gathering, interpreting and mapping geophysical data
which may be used in locating and measuring the extent of
subsurface resources, such as oil, gas and minerals, but may
also be used for conducting surveys for engineering purposes;
(B) using a variety of surveying techniques depending on the
purpose of the survey, including magnetic surveys, gravity
surveys, seismic surveys or electrical and electromagnetic
surveys;
(C) aerial geophysical surveying;
(D) electrical geophysical surveying;
(E) electromagnetic geophysical surveying;
(F) geological surveying;
(G) gravity geophysical surveying;
(H) magnetic geophysical surveying;
(I) geophysical mapping services;
(J) radioactive geophysical surveying;
(K) remote sensing geophysical surveying;
(L) seismic geophysical surveying; or
(M) any other geophysical surveying and geophysical mapping
services.
(viii) Surveying and mapping services, except those services
under subparagraph (vii), including, but not limited to:
(A) surveying and mapping the surface of the earth,
including the sea floor;
(B) surveying and mapping areas above or below the surface
of the earth, such as the creation of view easements or
segregating rights in parcels of land by creating underground
utility easements, including, but not limited to:
(I) aerial surveying;
(II) cadastral surveying;
(III) cartographic surveying;
(IV) construction surveying;
(V) geographic information system-based mapping services;
(VI) geospatial mapping services;
(VII) hydrographic mapping services;
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(VIII) hydrographic surveying services;
(IX) land surveying services;
(X) mapping services;
(XI) photogrammetric mapping services;
(XII) topographic mapping services;
(XIII) togographic surveying services; or
(XIV) any other surveying and mapping services.
(ix) Physical, chemical and other analytical testing
services, whether conducted onsite or in a laboratory,
including, but not limited to:
(A) acoustics or vibration testing;
(B) assaying;
(C) biological testing, except medical and veterinary
testing;
(D) calibration and certification testing;
(E) electrical and electronic testing;
(F) geotechnical testing;
(G) mechanical testing;
(H) nondestructive testing;
(I) thermal testing;
(J) automobile proving and testing ground services;
(K) environmental testing;
(L) services provided by fire insurance underwriters'
laboratories;
(M) film badge testing;
(N) radiation testing;
(O) food testing;
(P) forensic services, other than medical;
(Q) geotechnical testing;
(R) hydrostatic testing;
(S) industrial testing;
(T) laboratory testing, except medical and veterinary;
(U) metallurgical testing;
(V) pollution control testing, except automotive emissions;
(W) product testing;
(X) radiation dosimetry;
(Y) radiographic testing;
(Z) radiographing welded joints on pipes and fittings;
(AA) radiographic inspection services;
(BB) radon testing;
(CC) seed testing;
(DD) soil testing;
(EE) thermal testing;
(FF) vibration testing;
(GG) x-ray inspection services; and
(HH) any other similar testing service.
(x) Interior design services, including, but not limited to:
(A) planning, designing and administering projects in
interior spaces to meet the physical and aesthetic needs of
people using the spaces, taking into consideration building
codes, health and safety regulations, traffic patterns and floor
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planning, mechanical and electrical needs and interior fittings
and furniture;
(B) hospitality design;
(C) health care design;
(D) institutional design;
(E) commercial and corporate design;
(F) residential design; and
(G) interior decorating consulting.
(xi) Industrial design services, including, but not limited
to:
(A) creating and developing designs and specifications that
optimize the use, value and appearance of their products,
including the determination of the materials, construction,
mechanisms, shape, color and surface finishes of the product,
taking into consideration human characteristics and needs,
safety, market appeal and efficiency in production,
distribution, use and maintenance;
(B) automobile industrial design;
(C) furniture design;
(D) hand tool industrial design;
(E) industrial design consulting;
(F) packaging industrial design;
(G) tool design; and
(H) any other industrial design.
(xii) Graphic design services, including, but not limited
to:
(A) planning, designing and managing the production of
visual communication in order to convey specific messages or
concepts, clarify complex information or project visual
identities, including, but not limited to:
(I) The design of printed materials, packaging, advertising,
signage systems and corporate identification; and
(II) generating drawings and illustrations requiring
technical accuracy or interpretative skills;
(B) graphic and commercial art services;
(C) illustrating;
(D) visual communication design;
(E) corporate identification and logo design;
(F) graphic art and related services;
(G) graphic design;
(H) medical art and illustration services;
(I) silk screen design; and
(J) any other graphic design services.
(xiii) Specialized design services not listed under this
paragraph, including, but not limited to:
(A) providing professional design services, except
architectural, landscape architectural and engineering;
(B) interior, graphic and computer system design;
(C) clothing design;
(D) costume design;
(E) fashion design;
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(F) float design;
(G) fur design;
(H) jewelry design;
(I) lighting design;
(J) shoe design;
(K) textile design; and
(L) any other similar specialized design services.
(xiv) Customer computer programming services, including, but
not limited to, writing, modifying, testing and supporting
software to meet the needs of a particular customer. The
services include, but are not limited to:
(A) application software programming;
(B) software development;
(c) software analysis and design services;
(D) web page design; and
(E) any other similar computer programming services.
(xv) Customer systems design services, including, but not
limited to:
(A) planning and designing computer systems that integrate
computer hardware, software and communication technologies. The
hardware and software components of the system and installation,
training and support may be provided by the vendor of this
service or be provided by third parties.
(B) computer-aided design (CAD) services;
(C) computer-aided engineering (CAE) design services;
(D) computer-aided manufacturing (CAM) design services;
(E) computer hardware and software consulting;
(F) computer systems integration analysis services;
(G) computer systems integration consulting;
(H) information management computer systems design services;
(I) local area network (LAN) computer systems design
services;
(J) computer network systems design services;
(K) office automation computer design services; and
(L) other similar computer systems design services.
(xvi) Computer facilities management services, including,
but not limited to, providing on-site management and operation
of clients' computer systems or data processing facilities,
including support services.
(xvii) Other computer-related services, including, but not
limited to, disaster recovery services and software installation
services.
(xviii) Administrative management and general consulting
services including, but not limited to:
(A) providing operating advice and assistance to businesses
and other organizations on administrative management issues,
such as financial planning and budgeting, equity and asset
management, records management, office planning, strategic and
organizational planning, site selection, new business startup,
and business process improvement;
(B) general management consulting;
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(C) administrative, business, business start-up and
financial management;
(D) medical office management, records management,
reorganizational, site location or selection and strategic
planning services;
(E) human resource consulting;
(F) marketing consulting;
(G) process consulting;
(H) physical distribution consulting;
(I) logistics consulting; or
(J) other management consulting services.
(xix) Human resource consulting services, including, but not
limited to:
(A) providing advice, assistance and consulting services to
businesses and other organizations in human resource and
personnel policies, practices and procedures;
(B) employee benefits planning, communication and
administration;
(C) compensation systems planning;
(D) wage and salary administration;
(E) actuarial consulting, except insurance actuarial
services;
(F) employee assessment services;
(G) labor relations consulting;
(H) organization development consulting; or
(I) any other similar human resource consulting services.
(xx) Marketing consulting services, including, but not
limited to:
(A) providing operating advice, assistance and consulting
services to businesses and other organizations on marketing
issues, such as developing marketing objectives and policies,
sales forecasting, new product development and pricing,
licensing and franchise planning and marketing planning and
strategy;
(B) customer service management consulting services;
(C) marketing management consulting services;
(D) sales management consulting services; and
(E) any other similar marketing consulting services.
(xxi) Process, physical distribution and logistics
consulting services, including, but not limited to:
(A) providing operating advice and assistance to businesses
and other organizations in:
(I) manufacturing operations improvement;
(II) productivity improvement;
(III) production planning and control;
(IV) quality assurance and quality control;
(V) inventory management;
(VI) distribution networks;
(VII) warehouse use, operations and utilization;
(VIII) transportation and shipment of goods and materials;
and
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(IX) materials management and handling;
(B) customs consulting;
(C) efficiency management consulting;
(D) freight rate consulting;
(E) freight rate auditing;
(F) freight traffic consulting;
(G) materials management consulting;
(H) tariff rate consulting;
(I) tariff rate information services; and
(J) any other similar process, physical distribution and
logistics consulting services.
(xxii) Other management consulting services, including
providing telecommunications and utility management consulting.
(xxiii) Environmental consulting services, including
providing advice, assistance, consulting to businesses and other
organizations on environmental issues, including the control of
environmental contamination from pollutants, toxic substances,
and hazardous materials and identifying problems, inspecting
buildings for hazardous materials and measuring and evaluating
risks and recommending solutions. The services include air and
water quality consulting, asbestos contamination consulting,
remediation consulting and environmental law consulting,
providing sanitation or site remediation consulting services.
(xxiv) Other scientific and technical consulting services,
including agricultural, agrology, agronomy, biological chemical,
dairy herd, economic, energy, entomology, geochemical,
horticultural, hydrology, livestock breeding, motion picture,
nuclear energy, physics, radio, safety, security and any other
similar scientific and technical consulting services.
(xxv) Research and development services in biotechnology,
physical, engineering and life sciences, including conducting
research and experimental development biotechnology and services
involving the study of the use of microorganisms and cellular
and biomolecular processes to develop or alter living or non-
living materials which may result in development of new
biotechnology processes or in prototypes of new or genetically
altered products that may be reproduced, utilized or implemented
by various industries, including physical, engineering, life
sciences, agriculture, electronics, environmental, bacteriology,
biology, botany, computers, chemistry, entomology, food,
fisheries, forests, genetics, geology, health, industry,
mathematics, medicine, oceanography, pharmacy, physics,
veterinary, cloning, DNA technologies, nanobiotechnology,
nucleic acid chemistry, protein engineering, recombinant DNA,
dentistry, electronics, experimental farms, fisheries, forestry,
guided missile and space vehicles and parts, photonics and other
allied subjects.
(xxvi) Research and development in social sciences and
humanities, including conducting research and analyses in
cognitive development, sociology, psychology, language,
behavior, economic, archeological, business, demographic,
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historical and cultural preservation, sociology and any other
social science and humanities research and development services.
(xxvii) Advertising services, including creating advertising
campaigns and placing advertising in periodicals, newspapers and
on radio and television, or other media, which includes advice,
consulting, creative services, account management, production of
advertising material, media planning, buying and placing
advertising, distributing advertising or any other advertising
services. Services involving direct mail advertising include
direct mail advertising and creating, designing, preparing for
mailing or distribution and any other similar services involving
direct mail advertising. The term includes demonstration
services, display letter services, mannequin decorating, sign
lettering and painting, welcoming services and window dressing
or trimming services.
(xxviii) Public relations services design and implementation
of public relations campaigns to promote the interests and image
of any person, including lobbying, political consulting or any
similar public relations consulting.
(xxix) Media representative services including selling media
time or space for media owners, including magazine, newspaper,
publishers, radio or television or any other similar media.
(xxx) Display advertising services including creating and
designing public display advertising campaign materials
including printed, painted, electronic displays, or placing the
displays on indoor or outdoor billboards and panels, or on or
within transit vehicles or facilities, shopping malls, retail or
in-store displays and other display structures or sites.
(xxxi) Market research and public opinion polling services
including systematically gathering, recording, tabulating and
presenting marketing and public opinion data, including
broadcast media rating services, marketing analysis services,
opinion research services, political and public opinion polling,
statistical sampling services and any other similar market
research and public opinion polling services.
(xxxii) Translation and interpretation services including
translating written or other material and interpreting writing
and speech from one language to another including sign language
services.
(xxxiii) Veterinary services including services provided by
licensed veterinarians including providing and prescribing
medicine and performing surgery and any other service provided
by a veterinarian. The term includes testing services performed
by or for veterinarians.
(xxxiv) All professional, scientific and technical services,
other than the services defined in this paragraph including:
(A) Appraisal services, excluding real estate.
(B) Arbitration and conciliation services, except by
attorney or paralegal.
(C) Business brokering, except real estate brokering;
commodity inspection services.
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(D) Consumer credit counseling services.
(E) Credit repair services.
(F) Electronic communication verification content services.
(G) Estate assessment or appraisal services.
(H) Handwriting analysis services.
(I) Handwriting expert services.
(J) Marine surveying.
(K) Ship appraisal services.
(L) Mediation product services, except by lawyer, attorney,
paralegal, family or social services.
(M) Meteorological services.
(N) Patent broker and marketing services.
(O) Patrolling and inspecting electric or gas transmission
lines.
(P) Quantity surveying.
(Q) Weather forecasting services.
(7) Office administration services. Providing office
administrative services, including financial planning, billing,
recordkeeping, personnel, distribution or logistics for others
on a contract or fee basis.
(8) Facilities support services. Providing staff to perform
support services within a client's facilities, including
janitorial, maintenance, trash disposal, guard, security, mail
routing, reception, laundry and related services. The term
includes providing private jail services or operating
correctional facilities on a contract or fee basis.
(9) Professional employment services. Providing human
resources and human resource management services to client
businesses by entities operating in a coemployment relationship
with client businesses or organizations and are specialized in
performing a wide range of human resource and personnel
management duties, including payroll, payroll tax, benefits
administration, workers' compensation, unemployment and human
resource administration. Services include payroll, including
withholding and remitting employment-related taxes, for some or
all of the employees of the employees' clients, serving as the
employer of those employees for benefits and related purposes or
providing any similar services provided by a professional
employment organization. The term includes employee leasing
services, labor leasing services and staff leasing services.
(10) Business support services. Providing one or more of the
following:
(i) Providing document preparation services, including
letter or resume writing, document editing or proofreading,
typing, word or data processing, desktop publishing, stenography
except court reporting or stenotype recording, transcription and
other secretarial services.
(ii) Answering telephone calls and relaying messages to
clients.
(iii) Providing telemarketing services on a contract or fee
basis for others, including promoting a client's product or
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services by telephone, taking orders by telephone or soliciting
contributions by telephone.
(iv) Providing mailbox rental and other postal and mailing
services except direct mail advertising.
(v) Providing photocopying, duplicating, blueprinting,
scanning and other document copying services.
(vi) Providing facsimile and on-site computer rental
services.
(vii) Collecting payments for claims on behalf of or
remitting payments collected for clients.
(viii) Compiling or providing information including credit
and employment histories on individuals and credit histories on
businesses.
(ix) Repossessing tangible assets for a creditor.
(x) Providing reporting and stenotype recording of live
legal proceedings and transcribing recorded materials.
(11) Travel arrangements and reservation services.
Providing travel, tour or accommodations arrangement services,
assembling and planning tours, marketing and promoting
communities and facilities to businesses and leisure travelers
through a range of activities, including assisting organizations
in locating meeting and convention sites, providing travel
information on area attractions, lodging accommodations and
restaurants, providing maps and organizing group tours of local
historical, recreational and cultural attractions, providing
travel reservation services including airline, train, bus, ship,
car rental, hotel, time share, restaurant and sports and
theatrical ticket reservation services.
(12) Packaging and labeling services. Packaging or wrapping
client-owned materials, including labeling and imprinting.
Services include apparel folding and packaging, blister
packaging, kit assembling and packaging, folding and packaging
services, gift wrapping services, mounting merchandise or cards,
product sterilizing and packaging or shrink wrapping.
(13) Convention and trade show organizing. Organizing,
promoting or managing events, including business and trade
shows, conventions, conferences and meeting whether or not the
vendor manages and provides the staff to operate the facilities
in which these events take place. Events include automobile
shows, craft fairs, flower shows, home shows, trade fairs, trade
shows or other similar events.
(14) Other service. Other support services, including day-
to-day business and other organizational support services not
otherwise defined in this subsection, including auctioneering,
bartering services, bottle exchange services, cloth cutting,
bolting or winding, parking meter coin pick-up services, coupon
processing services, coupon redemption services, including
clearinghouse services, diving services, document shredding,
electric or other meter reading services, commercial
firefighting, flagging services, float decorating services,
inventory computing or taking service, license issuing services
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except services provided by the Commonwealth, printing broker
services, tape slitting including cutting plastic or leather in
widths, textile cutting, trading stamp promotion and redemption
services or any other similar support service.
(15) Waste collection.
(i) Waste collection includes both:
(A) Collecting or hauling hazardous waste, nonhazardous
waste or recyclable materials within a local area.
(B) Operating hazardous or nonhazardous waste transfer
stations or landfills or recycling centers within a local area.
(ii) Services include ash collecting and hauling, garbage
collection services, local garbage hauling, recyclable materials
collection and local hauling, refuse and rubbish collection and
local hauling, hazardous and radioactive collecting and hauling
services and identifying, treating, packaging and labeling of
any waste materials.
(iii) The term includes brush and rubble collection and
local hauling, dump trucking of brush or rubble and any other
similar waste hauling and local collection services.
(16) Services other than tuition and housing provided by
junior colleges, colleges, universities, professional schools,
business schools, computer training schools, management training
schools, technical and trade schools and other schools. For
purposes of this paragraph the following shall apply:
(i) Junior college shall mean schools providing academic, or
academic and technical, courses in diverse settings and through
diverse means, and granting associate degrees, certificates or
diplomas below the baccalaureate level.
(ii) College, university and professional school services
shall mean schools providing academic courses in diverse
settings and through diverse means and granting degrees at
baccalaureate or graduate levels.
(iii) Business school and computer and management training
school services shall mean schools providing courses in diverse
settings and through diverse means, in office procedures,
secretarial and stenographic skills, basic office skills, office
machine operation, reception, communications, computer training
excluding computer repair but including computer programming,
software packages, computerized business systems, computer
electronics technology, computer operations, local area network
management and management, professional and career development.
(iv) Technical and trade school services shall mean schools
providing vocational and technical training, in a variety of
technical subjects and trades, including barbering, hair
styling, cosmetic arts, aviation, flight and apprenticeship
programs. These programs involve applied training as well as
course work.
(v) Other school services shall mean schools providing
instruction in:
(A) The arts, including dance, art, drama and music.
(B) Foreign language instruction including sign language.
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(C) Preparation for standardized examinations or academic
tutoring services.
(D) Automobile driving instruction.
(17) Home health care services. Providing skilled nursing
services in the home, including the following:
(i) Personal care services.
(ii) Homemaker and companion services.
(iii) Physical therapy.
(iv) Medical social services.
(v) Medications.
(vi) Medical equipment and supplies.
(vii) Counseling.
(viii) Twenty-four-hour home care.
(ix) Occupation and vocational therapy.
(x) Dietary and nutritional services.
(xi) Speech therapy.
(x) Audiology.
(xi) High-tech care including intravenous therapy.
(18) Other ambulatory health care services. Providing
services including outpatient care centers, medical laboratories
and diagnostic imaging centers and home health care providers.
The term does not include offices of physicians, dentists and
other health practitioners providing ambulatory health care
services including ambulance services, blood and organ banks,
health screening, physical fitness evaluation and hearing
testing services, smoking cessation programs and pacemaker
monitoring services.
(19) Nursing care facility services.
(i) Services as defined under paragraph (17) except the
services provided at nursing care facilities, including
convalescent homes, group homes for the disabled, nursing homes,
hospices, rest homes, retirement homes and skilled nursing
facilities, provided the establishments provide nursing
facilities.
(ii) Providing inpatient nursing and rehabilitative services
for an extended period of time to individuals requiring nursing
care.
(19.1) Residential, intellectual and developmental
disability, mental health and substance abuse facility services.
Services provided by group homes and intermediate care
facilities providing residential care services for persons
diagnosed with intellectual and developmental disabilities and
mental health and substance abuse illnesses.
(20) Continuing care retirement community and assisted
living facility services for the elderly. Providing residential
and personal care services, with or without on-site nursing
care, for the elderly and other persons who:
(i) are unable to fully care for themselves; or
(ii) do not desire to live independently.
(21) Other residential care facility services. Providing
residential care not provided by the facilities described in
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subclauses (1) through (20).
(22) Individual and family services. Providing
nonresidential social assistance services for children and youth
in such areas as adoption and foster care, drug prevention, life
skills training and positive social development; nonresidential
social assistance services to improve the quality of life for
the elderly, persons diagnosed with intellectual and
developmental disabilities or persons with disabilities in such
areas as day care, nonmedical home care or homemaker services,
social activities, group support, and companionship; and other
nonresidential individual and family social assistance services.
This subclause includes alcohol and drug counseling, ex-offender
rehabilitation services, marriage counseling; family mediation
services; parenting support services; referral services for
personal and social problems; private parole officer services;
traveler's aid services; social services; and any other similar
individual or family services.
(23) Community food and housing and emergency and other
relief services.
(i) Collecting, preparing and delivering food for the needy.
(ii) Distributing clothing and blankets to the poor.
(iii) Preparing and delivering meals to individuals who, by
reason of age, disability, or illness, are unable to prepare
meals for themselves.
(iv) Collecting and distributing salvageable or donated
food.
(v) Preparing and providing meals at fixed or mobile
locations, such as food banks and soup kitchens.
(vi) Providing community housing services such as short term
emergency shelters for victims of domestic violence, sexual
assault or child abuse; temporary residential shelters for the
homeless, runaway youths and patients and families caught in
medical crises; and transitional housing for low-income
individuals and families.
(vii) Providing volunteer construction or repair of low-cost
housing, in partnership with the homeowner, who may assist in
construction or repair work.
(viii) Providing repair of homes for elderly or disabled
homeowners.
(ix) Providing food, shelter, clothing, medical relief,
resettlement and counseling to victims of domestic or
international disasters or conflicts.
(24) Vocational rehabilitation services. Providing:
(i) vocational rehabilitation or habilitation services, such
as job counseling, job training and work experience, to
unemployed and underemployed individuals, individuals with
disabilities, and individuals who have job market disadvantages
because of lack of education, job skill or experience; and
(ii) providing training and employment to individuals with
disabilities, including:
(A) vocational rehabilitation job training facilities other
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than entities identified in subclause (26); and
(B) sheltered workshops, such as work experience centers.
(25) Child day-care services. Providing day care for infants
or children or babysitting, including:
(i) care for older children other than at school;
(ii) pre-kindergarten schooling; and
(iii) any other similar child day-care service.
(26) Performing arts company, group or theater services:
(i) Providing live theatrical presentations including
musicals, operas, plays and comedy, improvisational, mime and
puppet shows.
(ii) Operating dinner theaters engaged in providing live
theatrical productions and food and beverages for consumption on
the premises.
(iii) Providing live theatrical dance presentations.
(iv) Providing live musical entertainment.
(v) This subclause does not include live musical
entertainment provided by any of the following:
(A) An elementary or secondary school.
(B) A nonprofit corporation or nonprofit incorporated
association under Federal law or State law.
(C) An entity which is authorized to do business in this
Commonwealth as a nonprofit corporation or unincorporated
association under the laws of this Commonwealth. This paragraph
includes any youth or athletic, volunteer fire, ambulance,
religious, charitable, fraternal, veterans or civic association
and a separately chartered auxiliary of the association operated
on a nonprofit basis.
(27) Sports teams or club services.
(i) Providing live sporting events before a paying audience.
(ii) Operating racetracks.
(iii) Independent athletes or professional or
semiprofessional sports teams or clubs providing live sporting
or racing events before a paying audience.
(iv) Owners of racing participants, such as cars and horses,
providing the participants in racing events or other spectator
sports events.
(v) Sports trainers providing specialized services to
support participants in sports events or competitions.
(vi) This subclause does not include services provided by
any of the following:
(A) An elementary or secondary school.
(B) A nonprofit corporation or nonprofit incorporated
association under Federal law or State law.
(C) An entity which is authorized to do business in this
Commonwealth as a nonprofit corporation or unincorporated
association under the laws of this Commonwealth. This paragraph
includes any youth or athletic, volunteer fire, ambulance,
religious, charitable, fraternal, veterans or civic association
and a separately chartered auxiliary of the association operated
on a nonprofit basis.
2015/90KMK/HB0283A00808 - 31 -
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