PRINTER'S NO. 1458
No. 1319 Session of 1993
INTRODUCED BY FLICK, TRELLO, FAIRCHILD, PLATTS, HESS, BIRMELIN,
PITTS, NAILOR, M. N. WRIGHT, SAURMAN, PETTIT, LAUGHLIN,
MICOZZIE, BARLEY, FARMER, ARMSTRONG, STERN, REBER, GODSHALL,
E. Z. TAYLOR, WOGAN, HUTCHINSON, S. H. SMITH, ADOLPH, GEIST,
BAKER, BUNT, OLASZ, THOMAS, DRUCE, WAUGH AND SEMMEL,
APRIL 21, 1993
REFERRED TO COMMITTEE ON FINANCE, APRIL 21, 1993
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 tax on
11 various services.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 201(b), (f), (g), (k), (l), (o), (t),
15 (w), (x), (y), (z), (aa), (bb), (cc), (dd), (ee), (ff), (gg),
16 (hh), (ii), (jj) and (kk) of the act of March 4, 1971 (P.L.6,
17 No.2), known as the Tax Reform Code of 1971, amended or added
18 August 4, 1991 (P.L.97, No.22) and December 13, 1991 (P.L.373,
19 No.40), 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 (18) of
20 clause (k) of this section] including, but not limited to,
21 having, maintaining or using any office, distribution house,
22 sales house, warehouse or other place of business, any stock of
23 goods or any solicitor, salesman, agent or representative under
24 its authority, at its direction or with its permission,
25 regardless of whether the person or subsidiary is authorized to
26 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 (18) of clause (k)
2 of this section] for residents of this Commonwealth by means of
3 catalogues or other advertising, whether such orders are
4 accepted within or without this Commonwealth.
5 * * *
6 (f) "Purchase at retail."
7 (1) The acquisition for a consideration of the ownership,
8 custody or possession of tangible personal property other than
9 for resale by the person acquiring the same when such
10 acquisition is made for the purpose of consumption or use,
11 whether such acquisition shall be absolute or conditional, and
12 by whatsoever means the same shall have been effected.
13 (2) The acquisition of a license to use or consume, and the
14 rental or lease of tangible personal property, other than for
15 resale regardless of the period of time the lessee has
16 possession or custody of the property.
17 (3) The obtaining for a consideration of those services
18 described in subclauses (2), (3) and (4) of clause (k) of this
19 section other than for resale.
20 (4) A retention after March 7, 1956, of possession, custody
21 or a license to use or consume pursuant to a rental contract or
22 other lease arrangement (other than as security), other than for
23 resale.
24 [(5) The obtaining for a consideration of those services
25 described in subclauses (11) through (18) of clause (k) of this
26 section.]
27 The term "purchase at retail" with respect to "liquor" and
28 "malt or brewed beverages" shall include the purchase of
29 "liquor" from any "Pennsylvania Liquor Store" by any person for
30 any purpose, and the purchase of "malt or brewed beverages" from
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1 a "manufacturer of malt or brewed beverages," "distributor" or
2 "importing distributor" by any person for any purpose, except
3 purchases from a "manufacturer of malt or brewed beverages" by a
4 "distributor" or "importing distributor" or purchases from an
5 "importing distributor" by a "distributor" within the meaning of
6 the "Liquor Code." The term "purchase at retail" shall not
7 include any purchase of "malt or brewed beverages" from a
8 "retail dispenser" or any purchase of "liquor" or "malt or
9 brewed beverages" from a person holding a "retail liquor
10 license" within the meaning of and pursuant to the provisions of
11 the "Liquor Code," but shall include any purchase or acquisition
12 of "liquor" or "malt or brewed beverages" other than pursuant to
13 the provisions of the "Liquor Code."
14 (g) "Purchase price."
15 (1) The total value of anything paid or delivered, or
16 promised to be paid or delivered, whether it be money or
17 otherwise, in complete performance of a sale at retail or
18 purchase at retail, as herein defined, without any deduction on
19 account of the cost or value of the property sold, cost or value
20 of transportation, cost or value of labor or service, interest
21 or discount paid or allowed after the sale is consummated, any
22 other taxes imposed by the Commonwealth of Pennsylvania or any
23 other expense except that there shall be excluded any gratuity
24 or separately stated deposit charge for returnable containers.
25 (2) There shall be deducted from the purchase price the
26 value of any tangible personal property actually taken in trade
27 or exchange in lieu of the whole or any part of the purchase
28 price. For the purpose of this clause, the amount allowed by
29 reason of tangible personal property actually taken in trade or
30 exchange shall be considered the value of such property.
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1 (3) In determining the purchase price on the sale or use of
2 taxable tangible personal property [or a service] where, because
3 of affiliation of interests between the vendor and purchaser, or
4 irrespective of any such affiliation, if for any other reason
5 the purchase price declared by the vendor or taxpayer on the
6 taxable sale or use of such tangible personal property [or
7 service] is, in the opinion of the department, not indicative of
8 the true value of the article [or service] or the fair price
9 thereof, the department shall, pursuant to uniform and equitable
10 rules, determine the amount of constructive purchase price upon
11 the basis of which the tax shall be computed and levied. Such
12 rules shall provide for a constructive amount of purchase price
13 for each such sale or use which would naturally and fairly be
14 charged in an arms-length transaction in which the element of
15 common interest between the vendor or purchaser is absent or if
16 no common interest exists, any other element causing a
17 distortion of the price or value is likewise absent. For the
18 purpose of this clause where a taxable sale or purchase at
19 retail transaction occurs between a parent and a subsidiary,
20 affiliate or controlled corporation of such parent corporation,
21 there shall be a rebuttable presumption, that because of such
22 common interest such transaction was not at arms-length.
23 (4) Where there is a transfer or retention of possession or
24 custody, whether it be termed a rental, lease, service or
25 otherwise, of tangible personal property including, but not
26 limited to linens, aprons, motor vehicles, trailers, tires,
27 industrial office and construction equipment, and business
28 machines the full consideration paid or delivered to the vendor
29 or lessor shall be considered the purchase price, even though
30 such consideration be separately stated and be designated as
19930H1319B1458 - 5 -
1 payment for processing, laundering, service, maintenance,
2 insurance, repairs, depreciation or otherwise. Where the vendor
3 or lessor supplies or provides an employe to operate such
4 tangible personal property, the value of the labor thus supplied
5 may be excluded and shall not be considered as part of the
6 purchase price if separately stated. There shall also be
7 included as part of the purchase price the value of anything
8 paid or delivered, or promised to be paid or delivered by a
9 lessee, whether it be money or otherwise, to any person other
10 than the vendor or lessor by reason of the maintenance,
11 insurance or repair of the tangible personal property which a
12 lessee has the possession or custody of under a rental contract
13 or lease arrangement.
14 (5) With respect to the tax imposed by subsection (b) of
15 section 202 upon any tangible personal property originally
16 purchased by the user of such property six months or longer
17 prior to the first taxable use of such property within the
18 Commonwealth, such user may elect to pay tax on a substituted
19 base determined by considering the purchase price of such
20 property for tax purposes to be equal to the prevailing market
21 price of similar tangible personal property at the time and
22 place of such first use within the Commonwealth. Such election
23 must be made at the time of filing a tax return with the
24 department and reporting such tax liability and paying the
25 proper tax due plus all accrued penalties and interest, if there
26 be any, within six months of the due date of such report and
27 payment, as provided for by subsections (a) and (c) of section
28 217 of this article.
29 (6) The purchase price of employment agency services and
30 help supply services shall be the service fee paid by the
19930H1319B1458 - 6 -
1 purchaser to the vendor or supplying entity. The term "service
2 fee," as used in this subclause, shall be the total charge or
3 fee of the vendor or supplying entity minus the costs of the
4 supplied employe which costs are wages, salaries, bonuses and
5 commissions, employment benefits, expense reimbursements and
6 payroll and withholding taxes, to the extent that these costs
7 are specifically itemized or that these costs in aggregate are
8 stated in billings from the vendor or supplying entity. To the
9 extent that these costs are not itemized or stated on the
10 billings, then the service fee shall be the total charge or fee
11 of the vendor or supplying entity.
12 (7) Unless the vendor separately states that portion of the
13 billing which applies to premium cable service as defined in
14 clause (ll) of this section, the total bill for the provision of
15 all cable services shall be the purchase price.
16 * * *
17 (k) "Sale at retail."
18 (1) Any transfer, for a consideration, of the ownership,
19 custody or possession of tangible personal property, including
20 the grant of a license to use or consume whether such transfer
21 be absolute or conditional and by whatsoever means the same
22 shall have been effected.
23 (2) The rendition of the service of printing or imprinting
24 of tangible personal property for a consideration for persons
25 who furnish, either directly or indirectly the materials used in
26 the printing or imprinting.
27 (3) The rendition for a consideration of the service of--
28 (i) Washing, cleaning, waxing, polishing or lubricating of
29 motor vehicles of another, whether or not any tangible personal
30 property is transferred in conjunction therewith; and
19930H1319B1458 - 7 -
1 (ii) Inspecting motor vehicles pursuant to the mandatory
2 requirements of "The Vehicle Code."
3 (4) The rendition for a consideration of the service of
4 repairing, altering, mending, pressing, fitting, dyeing,
5 laundering, drycleaning or cleaning tangible personal property
6 other than wearing apparel or shoes, or applying or installing
7 tangible personal property as a repair or replacement part of
8 other tangible personal property except wearing apparel or shoes
9 for a consideration, whether or not the services are performed
10 directly or by any means other than by coin-operated self-
11 service laundry equipment for wearing apparel or household goods
12 and whether or not any tangible personal property is transferred
13 in conjunction therewith, except such services as are rendered
14 in the construction, reconstruction, remodeling, repair or
15 maintenance of real estate: Provided, however, That this
16 subclause shall not be deemed to impose tax upon such services
17 in the preparation for sale of new items which are excluded from
18 the tax under clause (26) of section 204, or upon diaper
19 service.
20 (8) Any retention of possession, custody or a license to use
21 or consume tangible personal property or any further obtaining
22 of services described in subclauses (2), (3) and (4) of this
23 clause pursuant to a rental or service contract or other
24 arrangement (other than as security).
25 The term "sale at retail" shall not include (i) any such
26 transfer of tangible personal property or rendition of services
27 for the purpose of resale, or (ii) such rendition of services or
28 the transfer of tangible personal property including, but not
29 limited to, machinery and equipment and parts therefor and
30 supplies to be used or consumed by the purchaser directly in the
19930H1319B1458 - 8 -
1 operations of--
2 (A) The manufacture of tangible personal property;
3 (B) Farming, dairying, agriculture, horticulture or
4 floriculture when engaged in as a business enterprise. The term
5 "farming" shall include the propagation and raising of ranch
6 raised fur-bearing animals and the propagation of game birds for
7 commercial purposes by holders of propagation permits issued
8 under 34 Pa.C.S. (relating to game);
9 (C) The producing, delivering or rendering of a public
10 utility service, or in constructing, reconstructing, remodeling,
11 repairing or maintaining the facilities which are directly used
12 in producing, delivering or rendering such service;
13 (D) Processing as defined in clause (d) of this section.
14 The exclusions provided in paragraphs (A), (B), (C) and (D)
15 shall not apply to any vehicle required to be registered under
16 The Vehicle Code, except those vehicles used directly by a
17 public utility engaged in business as a common carrier; to
18 maintenance facilities; or to materials, supplies or equipment
19 to be used or consumed in the construction, reconstruction,
20 remodeling, repair or maintenance of real estate other than
21 directly used machinery, equipment, parts or foundations
22 therefor that may be affixed to such real estate.
23 The exclusions provided in paragraphs (A), (B), (C) and (D)
24 shall not apply to tangible personal property or services to be
25 used or consumed in managerial sales or other nonoperational
26 activities, nor to the purchase or use of tangible personal
27 property or services by any person other than the person
28 directly using the same in the operations described in
29 paragraphs (A), (B), (C) and (D) herein.
30 The exclusion provided in paragraph (C) shall not apply to
19930H1319B1458 - 9 -
1 (i) construction materials, supplies or equipment used to
2 construct, reconstruct, remodel, repair or maintain facilities
3 not used directly by the purchaser in the production, delivering
4 or rendition of public utility service, (ii) construction
5 materials, supplies or equipment used to construct, reconstruct,
6 remodel, repair or maintain a building, road or similar
7 structure, or (iii) tools and equipment used but not installed
8 in the maintenance of facilities used directly in the
9 production, delivering or rendition of a public utility service.
10 [The exclusions provided in paragraphs (A), (B), (C) and (D)
11 shall not apply to the services enumerated in clauses (k)(11)
12 through (18) and (w) through (kk), except that the exclusion
13 provided in this subclause for farming, dairying and agriculture
14 shall apply to the service enumerated in clause (z).]
15 (9) Where tangible personal property or services are
16 utilized for purposes constituting a "sale at retail" and for
17 purposes excluded from the definition of "sale at retail," it
18 shall be presumed that such tangible personal property or
19 services are utilized for purposes constituting a "sale at
20 retail" and subject to tax unless the user thereof proves to the
21 department that the predominant purposes for which such tangible
22 personal property or services are utilized do not constitute a
23 "sale at retail."
24 (10) The term "sale at retail" with respect to "liquor" and
25 "malt or brewed beverages" shall include the sale of "liquor" by
26 any "Pennsylvania liquor store" to any person for any purpose,
27 and the sale of "malt or brewed beverages" by a "manufacturer of
28 malt or brewed beverages," "distributor" or "importing
29 distributor" to any person for any purpose, except sales by a
30 "manufacturer of malt or brewed beverages" to a "distributor" or
19930H1319B1458 - 10 -
1 "importing distributor" or sales by an "importing distributor"
2 to a "distributor" within the meaning of the "Liquor Code." The
3 term "sale at retail" shall not include any sale of "malt or
4 brewed beverages" by a "retail dispenser" or any sale of
5 "liquor" or "malt or brewed beverages" by a person holding a
6 "retail liquor license" within the meaning of and pursuant to
7 the provisions of the "Liquor Code," but shall include any sale
8 of "liquor" or "malt or brewed beverages" other than pursuant to
9 the provisions of the "Liquor Code."
10 [(11) The rendition for a consideration of lobbying
11 services.
12 (12) The rendition for a consideration of adjustment
13 services, collection services or credit reporting services.
14 (13) The rendition for a consideration of secretarial or
15 editing services.
16 (14) The rendition for a consideration of disinfecting or
17 pest control services, building maintenance or cleaning
18 services.
19 (15) The rendition for a consideration of employment agency
20 services or help supply services.
21 (16) The rendition for a consideration of computer
22 programming services; computer-integrated systems design
23 services; computer processing, data preparation or processing
24 services; information retrieval services; computer facilities
25 management services; or other computer-related services. At a
26 minimum, such services shall not include services that are part
27 of electronic fund transfers, electronic financial transactions
28 or services, banking or trust services, or management or
29 administrative services, including transfer agency, shareholder,
30 custodial and portfolio accounting services, provided directly
19930H1319B1458 - 11 -
1 to any entity that duly qualifies to be taxed as a regulated
2 investment company or a real estate investment trust under the
3 provisions of the Internal Revenue Code of 1986 (Public Law 99-
4 514, 26 U.S.C. § 1 et seq.) or to an entity that provides such
5 services to an entity so qualifying.
6 (17) The rendition for a consideration of lawn care service.
7 (18) The rendition for a consideration of self-storage
8 service.]
9 (l) "Storage." Any keeping or retention of tangible
10 personal property within this Commonwealth for any purpose
11 including the interim keeping, retaining or exercising any right
12 or power over such tangible personal property. [This term is in
13 no way limited to the provision of self-storage service.]
14 * * *
15 (o) "Use."
16 (1) The exercise of any right or power incidental to the
17 ownership, custody or possession of tangible personal property
18 and shall include, but not be limited to transportation, storage
19 or consumption.
20 (2) The obtaining by a purchaser of the service of printing
21 or imprinting of tangible personal property when such purchaser
22 furnishes, either directly or indirectly, the articles used in
23 the printing or imprinting.
24 (3) The obtaining by a purchaser of the services of (i)
25 washing, cleaning, waxing, polishing or lubricating of motor
26 vehicles whether or not any tangible personal property is
27 transferred to the purchaser in conjunction with such services,
28 and (ii) inspecting motor vehicles pursuant to the mandatory
29 requirements of "The Vehicle Code."
30 (4) The obtaining by a purchaser of the service of
19930H1319B1458 - 12 -
1 repairing, altering, mending, pressing, fitting, dyeing,
2 laundering, drycleaning or cleaning tangible personal property
3 other than wearing apparel or shoes or applying or installing
4 tangible personal property as a repair or replacement part of
5 other tangible personal property other than wearing apparel or
6 shoes, whether or not the services are performed directly or by
7 any means other than by means of coin-operated self-service
8 laundry equipment for wearing apparel or household goods, and
9 whether or not any tangible personal property is transferred to
10 the purchaser in conjunction therewith, except such services as
11 are obtained in the construction, reconstruction, remodeling,
12 repair or maintenance of real estate: Provided, however, That
13 this subclause shall not be deemed to impose tax upon such
14 services in the preparation for sale of new items which are
15 excluded from the tax under clause (26) of section 204, or upon
16 diaper service: And provided further, That the term "use" shall
17 not include--
18 (A) Any tangible personal property acquired and kept,
19 retained or over which power is exercised within this
20 Commonwealth on which the taxing of the storage, use or other
21 consumption thereof is expressly prohibited by the Constitution
22 of the United States or which is excluded from tax under other
23 provisions of this article.
24 (B) The use or consumption of tangible personal property,
25 including but not limited to machinery and equipment and parts
26 therefor, and supplies or the obtaining of the services
27 described in subclauses (2), (3) and (4) of this clause directly
28 in the operations of--
29 (i) The manufacture of tangible personal property;
30 (ii) Farming, dairying, agriculture, horticulture or
19930H1319B1458 - 13 -
1 floriculture when engaged in as a business enterprise. The term
2 "farming" shall include the propagation and raising of ranch
3 raised furbearing animals and the propagation of game birds for
4 commercial purposes by holders of propagation permits issued
5 under 34 Pa.C.S. (relating to game);
6 (iii) The producing, delivering or rendering of a public
7 utility service, or in constructing, reconstructing, remodeling,
8 repairing or maintaining the facilities which are directly used
9 in producing, delivering or rendering such service;
10 (iv) Processing as defined in subclause (d) of this section.
11 The exclusions provided in subparagraphs (i), (ii), (iii) and
12 (iv) shall not apply to any vehicle required to be registered
13 under The Vehicle Code except those vehicles directly used by a
14 public utility engaged in the business as a common carrier; to
15 maintenance facilities; or to materials, supplies or equipment
16 to be used or consumed in the construction, reconstruction,
17 remodeling, repair or maintenance of real estate other than
18 directly used machinery, equipment, parts or foundations
19 therefor that may be affixed to such real estate. The exclusions
20 provided in subparagraphs (i), (ii), (iii) and (iv) shall not
21 apply to tangible personal property or services to be used or
22 consumed in managerial sales or other nonoperational activities,
23 nor to the purchase or use of tangible personal property or
24 services by any person other than the person directly using the
25 same in the operations described in subparagraphs (i), (ii),
26 (iii) and (iv).
27 The exclusion provided in subparagraph (iii) shall not apply
28 to (A) construction materials, supplies or equipment used to
29 construct, reconstruct, remodel, repair or maintain facilities
30 not used directly by the purchaser in the production, delivering
19930H1319B1458 - 14 -
1 or rendition of public utility service or (B) tools and
2 equipment used but not installed in the maintenance of
3 facilities used directly in the production, delivering or
4 rendition of a public utility service.
5 [The exclusion provided in subparagraphs (i), (ii), (iii) and
6 (iv) shall not apply to the services enumerated in clauses
7 (o)(9) through (16) and (w) through (kk), except that the
8 exclusion provided in subparagraph (ii) for farming, dairying
9 and agriculture shall apply to the service enumerated in clause
10 (z).]
11 (5) Where tangible personal property or services are
12 utilized for purposes constituting a "use," as herein defined,
13 and for purposes excluded from the definition of "use," it shall
14 be presumed that such property or services are utilized for
15 purposes constituting a "sale at retail" and subject to tax
16 unless the user thereof proves to the department that the
17 predominant purposes for which such property or services are
18 utilized do not constitute a "sale at retail."
19 (6) The term "use" with respect to "liquor" and "malt or
20 brewed beverages" shall include the purchase of "liquor" from
21 any "Pennsylvania liquor store" by any person for any purpose
22 and the purchase of "malt or brewed beverages" from a
23 "manufacturer of malt or brewed beverages," "distributor" or
24 "importing distributor" by any person for any purpose, except
25 purchases from a "manufacturer of malt or brewed beverages" by a
26 "distributor" or "importing distributor," or purchases from an
27 "importing distributor" by a "distributor" within the meaning of
28 the "Liquor Code." The term "use" shall not include any purchase
29 of "malt or brewed beverages" from a "retail dispenser" or any
30 purchase of "liquor" or "malt or brewed beverages" from a person
19930H1319B1458 - 15 -
1 holding a "retail liquor license" within the meaning of and
2 pursuant to the provisions of the "Liquor Code," but shall
3 include the exercise of any right or power incidental to the
4 ownership, custody or possession of "liquor" or "malt or brewed
5 beverages" obtained by the person exercising such right or power
6 in any manner other than pursuant to the provisions of the
7 "Liquor Code."
8 (7) The use of tangible personal property purchased at
9 retail upon which the services described in subclauses (2), (3)
10 and (4) of this clause have been performed shall be deemed to be
11 a use of said services by the person using said property.
12 (8) The term "use" shall not include the providing of a
13 motor vehicle to a nonprofit private or public school to be used
14 by such a school for the sole purpose of driver education.
15 [(9) The obtaining by the purchaser of lobbying services.
16 (10) The obtaining by the purchaser of adjustment services,
17 collection services or credit reporting services.
18 (11) The obtaining by the purchaser of secretarial or
19 editing services.
20 (12) The obtaining by the purchaser of disinfecting or pest
21 control services, building maintenance or cleaning services.
22 (13) The obtaining by the purchaser of employment agency
23 services or help supply services.
24 (14) The obtaining by the purchaser of computer programming
25 services or other computer-related services, including, but not
26 limited to, providing computer integrated systems design,
27 computer processing, data preparation or processing services,
28 information retrieval services or computer facilities management
29 services.
30 (15) The obtaining by the purchaser of lawn care service.
19930H1319B1458 - 16 -
1 (16) The obtaining by the purchaser of self-storage service.
2 * * *
3 (t) "Transient vendor."
4 (1) Any person who--
5 (i) Brings into the Commonwealth, by automobile, truck or
6 other means of transportation, or purchases in the Commonwealth
7 tangible personal property the sale or use of which is subject
8 to the tax imposed by this article [or comes into the
9 Commonwealth to perform services the sale or use of which is
10 subject to the tax imposed by this article];
11 (ii) Offers or intends to offer such tangible personal
12 property [or services] for sale at retail within the
13 Commonwealth; and
14 (iii) Does not maintain an established office, distribution
15 house, saleshouse, warehouse, service enterprise, residence from
16 which business is conducted or other place of business within
17 the Commonwealth.
18 (2) The term shall not include a person who delivers
19 tangible personal property within the Commonwealth pursuant to
20 orders for such property which were solicited or placed by mail
21 or other means.
22 (3) The term shall not include a person who handcrafts items
23 for sale at special events, including, but not limited to,
24 fairs, carnivals, art and craft shows and other festivals and
25 celebrations within this Commonwealth.
26 * * *
27 [(w) "Lobbying services." Providing the services of a
28 lobbyist, as defined in the definition of "lobbyist" in section
29 2 of the act of September 30, 1961 (P.L.1778, No.712), known as
30 the "Lobbying Registration and Regulation Act."
19930H1319B1458 - 17 -
1 (x) "Adjustment services, collection services or credit
2 reporting services." Providing collection or adjustments of
3 accounts receivable or mercantile or consumer credit reporting
4 including, but not limited to, services of the type provided by
5 adjustment bureaus or collection agencies, consumer or
6 mercantile credit reporting bureaus, credit bureaus or agencies,
7 credit clearinghouses or credit investigation services. Such
8 services do not include providing credit card service with
9 collection by a central agency, providing debt counseling or
10 adjustment services to individuals or billing or collection
11 services provided by local exchange telephone companies.
12 (y) "Secretarial or editing services." Providing services
13 which include, but are not limited to, editing, letter writing,
14 proofreading, resume writing, typing or word processing. Such
15 services shall not include court reporting and stenographic
16 services.
17 (z) "Disinfecting or pest control services." Providing
18 disinfecting, termite control, insect control, rodent control or
19 other pest control services. Such services include, but are not
20 limited to, deodorant servicing of rest rooms, washroom
21 sanitation service, rest room cleaning service, extermination
22 service or fumigating service. As used in this clause, the term
23 "fumigating service" shall not include the fumigation of
24 agricultural commodities or containers used for agricultural
25 commodities. As used in this clause, the term "insect control"
26 shall not include the spraying of trees which are harvested for
27 commercial purposes for gypsy moth control.
28 (aa) "Building maintenance or cleaning services." Providing
29 services which include, but are not limited to, janitorial, maid
30 or housekeeping service, office or interior building cleaning or
19930H1319B1458 - 18 -
1 maintenance service, window cleaning service, floor waxing
2 service, lighting maintenance service such as bulb replacement,
3 cleaning, chimney cleaning service, acoustical tile cleaning
4 service, venetian blind cleaning, cleaning and maintenance of
5 telephone booths, or cleaning and degreasing of service
6 stations. This term shall not include repairs on buildings and
7 other structures; nor shall this term include the maintenance or
8 repair of boilers, furnaces or parts thereof; the painting,
9 wallpapering or applying other like coverings to interior walls,
10 ceilings or floors; or the exterior painting of buildings.
11 (bb) "Employment agency services." Providing employment
12 services to a prospective employer or employe other than
13 employment services provided by theatrical employment agencies
14 and motion picture casting bureaus. Such services shall include,
15 but are not limited to, services of the type provided by
16 employment agencies, executive placing services, labor
17 contractor employment agencies other than farm labor.
18 (cc) "Help supply services." Providing temporary or
19 continuing help where the help supplied is on the payroll of the
20 supplying person or entity, but is under the supervision of the
21 individual or business to which help is furnished. Such services
22 include, but are not limited to, service of a type provided by
23 labor and manpower pools, employe leasing services, office help
24 supply services, temporary help services, usher services,
25 modeling services or fashion show model supply services. Such
26 services shall not include providing farm labor services. The
27 term shall not include human health-related services, including
28 nursing, home health care and personal care. As used in this
29 clause, "personal care" shall include providing at least one of
30 the following types of assistance to persons with limited
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1 ability for self-care:
2 (1) dressing, bathing or feeding;
3 (2) supervising self-administered medication;
4 (3) transferring a person to or from a bed or wheelchair; or
5 (4) routine housekeeping chores when provided in conjunction
6 with and supplied by the same provider of the assistance listed
7 in subclause (1), (2) or (3).
8 (dd) "Computer programming services." Providing computer
9 programming or computer software design and analysis. Such
10 services include, but are not limited to, services of the type
11 provided by or through computer programming services, customer
12 computer programming services, computer code authors and free-
13 lance computer software writers, software modification, custom
14 software programming, custom computer programs or system
15 software development, custom computer software systems analysis
16 and design, custom applications software programming, computer
17 code authors or free-lance computer software writers.
18 (ee) "Computer integrated systems design." Developing or
19 modifying computer software and packaging or bundling the
20 software with computer hardware (computers and computer
21 peripheral equipment) to create and market an integrated system
22 for specific application. A business is providing such services
23 under this subparagraph only if it provides each of the
24 following services:
25 (1) the development or modification of the computer
26 software;
27 (2) the marketing of computer hardware; and
28 (3) involvement in all phases of systems development from
29 design through installation.
30 Such services under this clause include, but are not limited to,
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1 computer systems integration, computer network systems
2 integration, local area network (LAN) systems integration,
3 office automation, computer systems value-added resellers,
4 computer systems turnkey vendors, computer-aided design (CAD)
5 systems services, computer-aided engineering (CAE) systems
6 services or computer-aided manufacturing (CAM) systems services.
7 (ff) "Computer processing, data preparation or processing
8 services." Such services include, but are not limited to,
9 providing processing and preparation of reports from data
10 supplied by the customer or a specialized service, such as data
11 entry; making data processing equipment available on an hourly,
12 time-sharing or other basis; computer time-sharing and leasing
13 or rental of computer time; computer tabulating and calculating
14 services; data entry, processing or verification services; key-
15 punch services; or optical scanning data services.
16 (gg) "Information retrieval services." Providing computer
17 on-line information retrieval services. Such services include,
18 but are not limited to, data base information retrieval
19 services, on-line information retrieval services, on-line data
20 base information retrieval services or remote data base
21 information retrieval services.
22 (hh) "Computer facilities management services." Providing
23 on-site management or controlling the operation of data
24 processing facilities or similar services.
25 (ii) "Other computer-related services." Supplying computer-
26 related services not described elsewhere in clauses (dd) through
27 (hh). Such services include, but are not limited to, computer
28 consulting services; data base development and data processing
29 consulting services; disk, diskette or tape conversion services;
30 disk, diskette or tape recertification services; computer
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1 hardware and software requirement analysis services; software
2 documentation services; software installation services; software
3 training services; software training services if provided in
4 conjunction with the purchase of software; or reformatting or
5 editing services.
6 (jj) "Lawn care service." Providing services for lawn
7 upkeep including, but not limited to, fertilizing, lawn mowing,
8 shrubbery trimming or other lawn treatment services.
9 (kk) "Self-storage service." Providing a building, a room
10 in a building or a secured area within a building with separate
11 access provided for each purchaser of self-storage service,
12 primarily for the purpose of storing personal property. The term
13 excludes providing:
14 (1) safe deposit boxes by financial institutions;
15 (2) storage in refrigerator or freezer units;
16 (3) storage in commercial warehouses;
17 (4) facilities for goods distribution; and
18 (5) lockers in airports, bus stations, museums and other
19 public places.]
20 * * *
21 Section 2. The amendment of section 201(b), (f), (g), (k),
22 (l), (o), (t), (w), (x), (y), (z), (aa), (bb), (cc), (dd), (ee),
23 (ff), (gg), (hh), (ii), (jj) and (kk) of the act shall be
24 retroactive to October 1, 1991.
25 Section 3. This act shall take effect immediately.
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