PRINTER'S NO. 3296

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

2286

Session of

2020

INTRODUCED BY PASHINSKI, SCHLOSSBERG, McCLINTON, MULLERY AND

LEE, FEBRUARY 18, 2020

REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 18, 2020

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," in sales and use tax, further providing for

definitions.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 201(k)(4) and (o)(4) introductory

paragraph of act of March 4, 1971 (P.L.6, No.2), known as the

clearly indicates a different meaning:

* * *

(k) "Sale at retail."

* * *

(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

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.

* * *

(20) The rendition for a consideration of a drycleaning

service.

* * *

(o) "Use."

* * *

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

service.

* * *

(mmm) "Drycleaning service."

(1) Any of the following:

(A) Providing garment and textile services at facilities

using drycleaning equipment.

(B) Providing dropoff and pickup sites for drycleaners.

(C) Providing specialty cleaning services for specific types

of garments and other textile items, including:

(i) Fur, leather or suede garments.

or upholstery.