PRINTER'S NO. 521
No. 443 Session of 2003
INTRODUCED BY NAILOR, VANCE, CAWLEY, MARSICO, BAKER, BARRAR,
BELFANTI, CAPPELLI, CIVERA, CLYMER, CORNELL, COY, CRUZ,
DALLY, EGOLF, FORCIER, FREEMAN, GABIG, GEIST, GEORGE, HARHAI,
HERMAN, HORSEY, LAUGHLIN, LEDERER, LEH, McCALL, McNAUGHTON,
S. MILLER, MYERS, READSHAW, ROEBUCK, ROHRER, RUBLEY, SAINATO,
SATHER, SHANER, STABACK, T. STEVENSON, E. Z. TAYLOR, WATSON,
YEWCIC, YOUNGBLOOD AND ZUG, FEBRUARY 25, 2003
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 25, 2003
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," further defining "building maintenance or
11 cleaning services" for purposes of sales and use tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 201(aa) of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended May
16 24, 2000 (P.L.106, No.23), is amended to read:
17 Section 201. Definitions.--The following words, terms and
18 phrases when used in this Article II shall have the meaning
19 ascribed to them in this section, except where the context
20 clearly indicates a different meaning:
1 * * *
2 (aa) "Building maintenance or cleaning services." Providing
3 services to nonresidential buildings or structures which
4 include, but are not limited to, janitorial, maid or
5 housekeeping service, office or interior building cleaning or
6 maintenance service, window cleaning service, floor waxing
7 service, lighting maintenance service such as bulb replacement,
8 cleaning, chimney cleaning service, acoustical tile cleaning
9 service, venetian blind cleaning, cleaning and maintenance of
10 telephone booths or cleaning and degreasing of service stations.
11 This term shall not include repairs on buildings and other
12 structures; nor shall this term include the maintenance or
13 repair of boilers, furnaces and residential air conditioning
14 equipment or parts thereof; the painting, wallpapering or
15 applying other like coverings to interior walls, ceilings or
16 floors; or the exterior painting of buildings.
17 * * *
18 Section 2. This act shall take effect in 60 days.
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