61 Pa. Code § 31.6 - Persons rendering nontaxable services
(a)
Application of tax.
Under the TRC, taxable services include services constituting a "sale at
retail," and services made taxable because of the broad definition of "purchase
price" contained in the TRC. See section 201(g) and (k)(4) of the TRC
(72 P. S. §
7201(g) and
(k)(4)). See also §§
31.1-31.3,
31.5 and
33.2. Persons rendering nontaxable
services are consumers of the taxable personal property and services used in
their business, and shall pay tax upon their purchase or use thereof. Following
are examples of services upon which the person rendering the service does not
collect tax but is liable for payment of tax on the purchase of taxable
personal property and services used in the person's business:
(1) Services rendered by the learned
professions.
(2) Barber-beautician
services. Services performed on wigs, falls or other hair-pieces are subject to
tax.
(3) Funeral director
services.
(4) Stenographic
services.
(5) Construction or
repair services to realty.
(6)
Hauling and transportation services.
(b)
Sales at retail of tangible
personal property or services subject to tax. If, in addition to the
rendition of the nontaxable services, the person rendering the service
regularly sells, rents or otherwise transfers or grants the customer a license
to use or consume taxable personal property or performs taxable service the
person is, with regard thereto, a vendor and shall register for a license and
collect and remit sales tax thereon to the Department.
Notes
This section cited in 61 Pa. Code § 34.3 (relating to tax returns).
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