PRINTER'S NO. 1395
No. 1241 Session of 1997
INTRODUCED BY CLYMER, HERMAN, FARGO, KENNEY, ROONEY, GODSHALL,
FLICK, B. SMITH, ARMSTRONG, GEIST, TRELLO, TULLI,
E. Z. TAYLOR, FEESE, MELIO, RUBLEY, BROWN, ALLEN, FAIRCHILD,
TRUE, ROHRER, COY, SEMMEL, LYNCH, DRUCE, PLATTS, GANNON, LEH,
DeLUCA, CLARK, HUTCHINSON, PISTELLA, VAN HORNE, SEYFERT,
MILLER, STEVENSON, BOSCOLA, STERN, BENNINGHOFF AND
L. I. COHEN, APRIL 8, 1997
REFERRED TO COMMITTEE ON FINANCE, APRIL 8, 1997
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 and use tax
11 on adjustment services, collection services and credit
12 reporting services.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 201(b), (f), (g), (k), (o) and (x) of the
16 act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code
17 of 1971, amended or added August 4, 1991 (P.L.97, No.22),
18 December 13, 1991 (P.L.373, No.40), and June 30, 1995 (P.L.139,
19 No.21), 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) and (13)
20 through (18) of clause (k) of this section including, but not
21 limited to, having, maintaining or using any office,
22 distribution house, sales house, warehouse or other place of
23 business, any stock of goods or any solicitor, salesman, agent
24 or representative under its authority, at its direction or with
25 its permission, regardless of whether the person or subsidiary
26 is authorized to 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) and (13) through (18) of
2 clause (k) of this section for residents of this Commonwealth by
3 means of catalogues or other advertising, whether such orders
4 are accepted within or without this Commonwealth.
5 (4) The term "maintaining a place of business in this
6 Commonwealth" shall not include:
7 (i) Owning or leasing of tangible or intangible property by
8 a person who has contracted with an unaffiliated commercial
9 printer for printing, provided that:
10 (A) the property is for use by the commercial printer; and
11 (B) the property is located at the Pennsylvania premises of
12 the commercial printer.
13 (ii) Visits by a person's employes or agents to the premises
14 in this Commonwealth of an unaffiliated commercial printer with
15 whom the person has contracted for printing in connection with
16 said contract.
17 * * *
18 (f) "Purchase at retail."
19 (1) The acquisition for a consideration of the ownership,
20 custody or possession of tangible personal property other than
21 for resale by the person acquiring the same when such
22 acquisition is made for the purpose of consumption or use,
23 whether such acquisition shall be absolute or conditional, and
24 by whatsoever means the same shall have been effected.
25 (2) The acquisition of a license to use or consume, and the
26 rental or lease of tangible personal property, other than for
27 resale regardless of the period of time the lessee has
28 possession or custody of the property.
29 (3) The obtaining for a consideration of those services
30 described in subclauses (2), (3) and (4) of clause (k) of this
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1 section other than for resale.
2 (4) A retention after March 7, 1956, of possession, custody
3 or a license to use or consume pursuant to a rental contract or
4 other lease arrangement (other than as security), other than for
5 resale.
6 (5) The obtaining for a consideration of those services
7 described in subclauses (11) and (13) through (18) of clause (k)
8 of this section.
9 The term "purchase at retail" with respect to "liquor" and
10 "malt or brewed beverages" shall include the purchase of
11 "liquor" from any "Pennsylvania Liquor Store" by any person for
12 any purpose, and the purchase of "malt or brewed beverages" from
13 a "manufacturer of malt or brewed beverages," "distributor" or
14 "importing distributor" by any person for any purpose, except
15 purchases from a "manufacturer of malt or brewed beverages" by a
16 "distributor" or "importing distributor" or purchases from an
17 "importing distributor" by a "distributor" within the meaning of
18 the "Liquor Code." The term "purchase at retail" shall not
19 include any purchase of "malt or brewed beverages" from a
20 "retail dispenser" or any purchase of "liquor" or "malt or
21 brewed beverages" from a person holding a "retail liquor
22 license" within the meaning of and pursuant to the provisions of
23 the "Liquor Code," but shall include any purchase or acquisition
24 of "liquor" or "malt or brewed beverages" other than pursuant to
25 the provisions of the "Liquor Code."
26 (g) "Purchase price."
27 (1) The total value of anything paid or delivered, or
28 promised to be paid or delivered, whether it be money or
29 otherwise, in complete performance of a sale at retail or
30 purchase at retail, as herein defined, without any deduction on
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1 account of the cost or value of the property sold, cost or value
2 of transportation, cost or value of labor or service, interest
3 or discount paid or allowed after the sale is consummated, any
4 other taxes imposed by the Commonwealth of Pennsylvania or any
5 other expense except that there shall be excluded any gratuity
6 or separately stated deposit charge for returnable containers.
7 (2) There shall be deducted from the purchase price the
8 value of any tangible personal property actually taken in trade
9 or exchange in lieu of the whole or any part of the purchase
10 price. For the purpose of this clause, the amount allowed by
11 reason of tangible personal property actually taken in trade or
12 exchange shall be considered the value of such property.
13 (3) In determining the purchase price on the sale or use of
14 taxable tangible personal property or a service described in
15 subclauses (11) and (13) through (18) of clause (k) of this
16 section where, because of affiliation of interests between the
17 vendor and purchaser, or irrespective of any such affiliation,
18 if for any other reason the purchase price declared by the
19 vendor or taxpayer on the taxable sale or use of such tangible
20 personal property or service is, in the opinion of the
21 department, not indicative of the true value of the article or
22 service or the fair price thereof, the department shall,
23 pursuant to uniform and equitable rules, determine the amount of
24 constructive purchase price upon the basis of which the tax
25 shall be computed and levied. Such rules shall provide for a
26 constructive amount of purchase price for each such sale or use
27 which would naturally and fairly be charged in an arms-length
28 transaction in which the element of common interest between the
29 vendor or purchaser is absent or if no common interest exists,
30 any other element causing a distortion of the price or value is
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1 likewise absent. For the purpose of this clause where a taxable
2 sale or purchase at retail transaction occurs between a parent
3 and a subsidiary, affiliate or controlled corporation of such
4 parent corporation, there shall be a rebuttable presumption,
5 that because of such common interest such transaction was not at
6 arms-length.
7 (4) Where there is a transfer or retention of possession or
8 custody, whether it be termed a rental, lease, service or
9 otherwise, of tangible personal property including, but not
10 limited to linens, aprons, motor vehicles, trailers, tires,
11 industrial office and construction equipment, and business
12 machines the full consideration paid or delivered to the vendor
13 or lessor shall be considered the purchase price, even though
14 such consideration be separately stated and be designated as
15 payment for processing, laundering, service, maintenance,
16 insurance, repairs, depreciation or otherwise. Where the vendor
17 or lessor supplies or provides an employe to operate such
18 tangible personal property, the value of the labor thus supplied
19 may be excluded and shall not be considered as part of the
20 purchase price if separately stated. There shall also be
21 included as part of the purchase price the value of anything
22 paid or delivered, or promised to be paid or delivered by a
23 lessee, whether it be money or otherwise, to any person other
24 than the vendor or lessor by reason of the maintenance,
25 insurance or repair of the tangible personal property which a
26 lessee has the possession or custody of under a rental contract
27 or lease arrangement.
28 (5) With respect to the tax imposed by subsection (b) of
29 section 202 upon any tangible personal property originally
30 purchased by the user of such property six months or longer
19970H1241B1395 - 6 -
1 prior to the first taxable use of such property within the
2 Commonwealth, such user may elect to pay tax on a substituted
3 base determined by considering the purchase price of such
4 property for tax purposes to be equal to the prevailing market
5 price of similar tangible personal property at the time and
6 place of such first use within the Commonwealth. Such election
7 must be made at the time of filing a tax return with the
8 department and reporting such tax liability and paying the
9 proper tax due plus all accrued penalties and interest, if there
10 be any, within six months of the due date of such report and
11 payment, as provided for by subsections (a) and (c) of section
12 217 of this article.
13 (6) The purchase price of employment agency services and
14 help supply services shall be the service fee paid by the
15 purchaser to the vendor or supplying entity. The term "service
16 fee," as used in this subclause, shall be the total charge or
17 fee of the vendor or supplying entity minus the costs of the
18 supplied employe which costs are wages, salaries, bonuses and
19 commissions, employment benefits, expense reimbursements and
20 payroll and withholding taxes, to the extent that these costs
21 are specifically itemized or that these costs in aggregate are
22 stated in billings from the vendor or supplying entity. To the
23 extent that these costs are not itemized or stated on the
24 billings, then the service fee shall be the total charge or fee
25 of the vendor or supplying entity.
26 (7) Unless the vendor separately states that portion of the
27 billing which applies to premium cable service as defined in
28 clause (ll) of this section, the total bill for the provision of
29 all cable services shall be the purchase price.
30 * * *
19970H1241B1395 - 7 -
1 (k) "Sale at retail."
2 (1) Any transfer, for a consideration, of the ownership,
3 custody or possession of tangible personal property, including
4 the grant of a license to use or consume whether such transfer
5 be absolute or conditional and by whatsoever means the same
6 shall have been effected.
7 (2) The rendition of the service of printing or imprinting
8 of tangible personal property for a consideration for persons
9 who furnish, either directly or indirectly the materials used in
10 the printing or imprinting.
11 (3) The rendition for a consideration of the service of--
12 (i) Washing, cleaning, waxing, polishing or lubricating of
13 motor vehicles of another, whether or not any tangible personal
14 property is transferred in conjunction therewith; and
15 (ii) Inspecting motor vehicles pursuant to the mandatory
16 requirements of "The Vehicle Code."
17 (4) The rendition for a consideration of the service of
18 repairing, altering, mending, pressing, fitting, dyeing,
19 laundering, drycleaning or cleaning tangible personal property
20 other than wearing apparel or shoes, or applying or installing
21 tangible personal property as a repair or replacement part of
22 other tangible personal property except wearing apparel or shoes
23 for a consideration, whether or not the services are performed
24 directly or by any means other than by coin-operated self-
25 service laundry equipment for wearing apparel or household goods
26 and whether or not any tangible personal property is transferred
27 in conjunction therewith, except such services as are rendered
28 in the construction, reconstruction, remodeling, repair or
29 maintenance of real estate: Provided, however, That this
30 subclause shall not be deemed to impose tax upon such services
19970H1241B1395 - 8 -
1 in the preparation for sale of new items which are excluded from
2 the tax under clause (26) of section 204, or upon diaper
3 service.
4 (8) Any retention of possession, custody or a license to use
5 or consume tangible personal property or any further obtaining
6 of services described in subclauses (2), (3) and (4) of this
7 clause pursuant to a rental or service contract or other
8 arrangement (other than as security).
9 The term "sale at retail" shall not include (i) any such
10 transfer of tangible personal property or rendition of services
11 for the purpose of resale, or (ii) such rendition of services or
12 the transfer of tangible personal property including, but not
13 limited to, machinery and equipment and parts therefor and
14 supplies to be used or consumed by the purchaser directly in the
15 operations of--
16 (A) The manufacture of tangible personal property;
17 (B) Farming, dairying, agriculture, horticulture or
18 floriculture when engaged in as a business enterprise. The term
19 "farming" shall include the propagation and raising of ranch
20 raised fur-bearing animals and the propagation of game birds for
21 commercial purposes by holders of propagation permits issued
22 under 34 Pa.C.S. (relating to game);
23 (C) The producing, delivering or rendering of a public
24 utility service, or in constructing, reconstructing, remodeling,
25 repairing or maintaining the facilities which are directly used
26 in producing, delivering or rendering such service;
27 (D) Processing as defined in clause (d) of this section.
28 The exclusions provided in paragraphs (A), (B), (C) and (D)
29 shall not apply to any vehicle required to be registered under
30 The Vehicle Code, except those vehicles used directly by a
19970H1241B1395 - 9 -
1 public utility engaged in business as a common carrier; to
2 maintenance facilities; or to materials, supplies or equipment
3 to be used or consumed in the construction, reconstruction,
4 remodeling, repair or maintenance of real estate other than
5 directly used machinery, equipment, parts or foundations
6 therefor that may be affixed to such real estate.
7 The exclusions provided in paragraphs (A), (B), (C) and (D)
8 shall not apply to tangible personal property or services to be
9 used or consumed in managerial sales or other nonoperational
10 activities, nor to the purchase or use of tangible personal
11 property or services by any person other than the person
12 directly using the same in the operations described in
13 paragraphs (A), (B), (C) and (D) herein.
14 The exclusion provided in paragraph (C) shall not apply to
15 (i) construction materials, supplies or equipment used to
16 construct, reconstruct, remodel, repair or maintain facilities
17 not used directly by the purchaser in the production, delivering
18 or rendition of public utility service, (ii) construction
19 materials, supplies or equipment used to construct, reconstruct,
20 remodel, repair or maintain a building, road or similar
21 structure, or (iii) tools and equipment used but not installed
22 in the maintenance of facilities used directly in the
23 production, delivering or rendition of a public utility service.
24 The exclusions provided in paragraphs (A), (B), (C) and (D)
25 shall not apply to the services enumerated in clauses (k)(11)
26 and (13) through (18) and (w) and (y) through (kk), except that
27 the exclusion provided in this subclause for farming, dairying
28 and agriculture shall apply to the service enumerated in clause
29 (z).
30 (9) Where tangible personal property or services are
19970H1241B1395 - 10 -
1 utilized for purposes constituting a "sale at retail" and for
2 purposes excluded from the definition of "sale at retail," it
3 shall be presumed that such tangible personal property or
4 services are utilized for purposes constituting a "sale at
5 retail" and subject to tax unless the user thereof proves to the
6 department that the predominant purposes for which such tangible
7 personal property or services are utilized do not constitute a
8 "sale at retail."
9 (10) The term "sale at retail" with respect to "liquor" and
10 "malt or brewed beverages" shall include the sale of "liquor" by
11 any "Pennsylvania liquor store" to any person for any purpose,
12 and the sale of "malt or brewed beverages" by a "manufacturer of
13 malt or brewed beverages," "distributor" or "importing
14 distributor" to any person for any purpose, except sales by a
15 "manufacturer of malt or brewed beverages" to a "distributor" or
16 "importing distributor" or sales by an "importing distributor"
17 to a "distributor" within the meaning of the "Liquor Code." The
18 term "sale at retail" shall not include any sale of "malt or
19 brewed beverages" by a "retail dispenser" or any sale of
20 "liquor" or "malt or brewed beverages" by a person holding a
21 "retail liquor license" within the meaning of and pursuant to
22 the provisions of the "Liquor Code," but shall include any sale
23 of "liquor" or "malt or brewed beverages" other than pursuant to
24 the provisions of the "Liquor Code."
25 (11) The rendition for a consideration of lobbying services.
26 [(12) The rendition for a consideration of adjustment
27 services, collection services or credit reporting services.]
28 (13) The rendition for a consideration of secretarial or
29 editing services.
30 (14) The rendition for a consideration of disinfecting or
19970H1241B1395 - 11 -
1 pest control services, building maintenance or cleaning
2 services.
3 (15) The rendition for a consideration of employment agency
4 services or help supply services.
5 (16) The rendition for a consideration of computer
6 programming services; computer-integrated systems design
7 services; computer processing, data preparation or processing
8 services; information retrieval services; computer facilities
9 management services; or other computer-related services. At a
10 minimum, such services shall not include services that are part
11 of electronic fund transfers, electronic financial transactions
12 or services, banking or trust services, or management or
13 administrative services, including transfer agency, shareholder,
14 custodial and portfolio accounting services, provided directly
15 to any entity that duly qualifies to be taxed as a regulated
16 investment company or a real estate investment trust under the
17 provisions of the Internal Revenue Code of 1986 (Public Law 99-
18 514, 26 U.S.C. § 1 et seq.) or to an entity that provides such
19 services to an entity so qualifying.
20 (17) The rendition for a consideration of lawn care service.
21 (18) The rendition for a consideration of self-storage
22 service.
23 * * *
24 (o) "Use."
25 (1) The exercise of any right or power incidental to the
26 ownership, custody or possession of tangible personal property
27 and shall include, but not be limited to transportation, storage
28 or consumption.
29 (2) The obtaining by a purchaser of the service of printing
30 or imprinting of tangible personal property when such purchaser
19970H1241B1395 - 12 -
1 furnishes, either directly or indirectly, the articles used in
2 the printing or imprinting.
3 (3) The obtaining by a purchaser of the services of (i)
4 washing, cleaning, waxing, polishing or lubricating of motor
5 vehicles whether or not any tangible personal property is
6 transferred to the purchaser in conjunction with such services,
7 and (ii) inspecting motor vehicles pursuant to the mandatory
8 requirements of "The Vehicle Code."
9 (4) The obtaining by a purchaser of the service of
10 repairing, altering, mending, pressing, fitting, dyeing,
11 laundering, drycleaning or cleaning tangible personal property
12 other than wearing apparel or shoes or applying or installing
13 tangible personal property as a repair or replacement part of
14 other tangible personal property other than wearing apparel or
15 shoes, whether or not the services are performed directly or by
16 any means other than by means of coin-operated self-service
17 laundry equipment for wearing apparel or household goods, and
18 whether or not any tangible personal property is transferred to
19 the purchaser in conjunction therewith, except such services as
20 are obtained in the construction, reconstruction, remodeling,
21 repair or maintenance of real estate: Provided, however, That
22 this subclause shall not be deemed to impose tax upon such
23 services in the preparation for sale of new items which are
24 excluded from the tax under clause (26) of section 204, or upon
25 diaper service: And provided further, That the term "use" shall
26 not include--
27 (A) Any tangible personal property acquired and kept,
28 retained or over which power is exercised within this
29 Commonwealth on which the taxing of the storage, use or other
30 consumption thereof is expressly prohibited by the Constitution
19970H1241B1395 - 13 -
1 of the United States or which is excluded from tax under other
2 provisions of this article.
3 (B) The use or consumption of tangible personal property,
4 including but not limited to machinery and equipment and parts
5 therefor, and supplies or the obtaining of the services
6 described in subclauses (2), (3) and (4) of this clause directly
7 in the operations of--
8 (i) The manufacture of tangible personal property;
9 (ii) Farming, dairying, agriculture, horticulture or
10 floriculture when engaged in as a business enterprise. The term
11 "farming" shall include the propagation and raising of ranch
12 raised furbearing animals and the propagation of game birds for
13 commercial purposes by holders of propagation permits issued
14 under 34 Pa.C.S. (relating to game);
15 (iii) The producing, delivering or rendering of a public
16 utility service, or in constructing, reconstructing, remodeling,
17 repairing or maintaining the facilities which are directly used
18 in producing, delivering or rendering such service;
19 (iv) Processing as defined in subclause (d) of this section.
20 The exclusions provided in subparagraphs (i), (ii), (iii) and
21 (iv) shall not apply to any vehicle required to be registered
22 under The Vehicle Code except those vehicles directly used by a
23 public utility engaged in the business as a common carrier; to
24 maintenance facilities; or to materials, supplies or equipment
25 to be used or consumed in the construction, reconstruction,
26 remodeling, repair or maintenance of real estate other than
27 directly used machinery, equipment, parts or foundations
28 therefor that may be affixed to such real estate. The exclusions
29 provided in subparagraphs (i), (ii), (iii) and (iv) shall not
30 apply to tangible personal property or services to be used or
19970H1241B1395 - 14 -
1 consumed in managerial sales or other nonoperational activities,
2 nor to the purchase or use of tangible personal property or
3 services by any person other than the person directly using the
4 same in the operations described in subparagraphs (i), (ii),
5 (iii) and (iv).
6 The exclusion provided in subparagraph (iii) shall not apply
7 to (A) construction materials, supplies or equipment used to
8 construct, reconstruct, remodel, repair or maintain facilities
9 not used directly by the purchaser in the production, delivering
10 or rendition of public utility service or (B) tools and
11 equipment used but not installed in the maintenance of
12 facilities used directly in the production, delivering or
13 rendition of a public utility service.
14 The exclusion provided in subparagraphs (i), (ii), (iii) and
15 (iv) shall not apply to the services enumerated in clauses
16 (o)(9) and (11) through (16) and (w) and (y) through (kk),
17 except that the exclusion provided in subparagraph (ii) for
18 farming, dairying and agriculture shall apply to the service
19 enumerated in clause (z).
20 (5) Where tangible personal property or services are
21 utilized for purposes constituting a "use," as herein defined,
22 and for purposes excluded from the definition of "use," it shall
23 be presumed that such property or services are utilized for
24 purposes constituting a "sale at retail" and subject to tax
25 unless the user thereof proves to the department that the
26 predominant purposes for which such property or services are
27 utilized do not constitute a "sale at retail."
28 (6) The term "use" with respect to "liquor" and "malt or
29 brewed beverages" shall include the purchase of "liquor" from
30 any "Pennsylvania liquor store" by any person for any purpose
19970H1241B1395 - 15 -
1 and the purchase of "malt or brewed beverages" from a
2 "manufacturer of malt or brewed beverages," "distributor" or
3 "importing distributor" by any person for any purpose, except
4 purchases from a "manufacturer of malt or brewed beverages" by a
5 "distributor" or "importing distributor," or purchases from an
6 "importing distributor" by a "distributor" within the meaning of
7 the "Liquor Code." The term "use" shall not include any purchase
8 of "malt or brewed beverages" from a "retail dispenser" or any
9 purchase of "liquor" or "malt or brewed beverages" from a person
10 holding a "retail liquor license" within the meaning of and
11 pursuant to the provisions of the "Liquor Code," but shall
12 include the exercise of any right or power incidental to the
13 ownership, custody or possession of "liquor" or "malt or brewed
14 beverages" obtained by the person exercising such right or power
15 in any manner other than pursuant to the provisions of the
16 "Liquor Code."
17 (7) The use of tangible personal property purchased at
18 retail upon which the services described in subclauses (2), (3)
19 and (4) of this clause have been performed shall be deemed to be
20 a use of said services by the person using said property.
21 (8) The term "use" shall not include the providing of a
22 motor vehicle to a nonprofit private or public school to be used
23 by such a school for the sole purpose of driver education.
24 (9) The obtaining by the purchaser of lobbying services.
25 [(10) The obtaining by the purchaser of adjustment services,
26 collection services or credit reporting services.]
27 (11) The obtaining by the purchaser of secretarial or
28 editing services.
29 (12) The obtaining by the purchaser of disinfecting or pest
30 control services, building maintenance or cleaning services.
19970H1241B1395 - 16 -
1 (13) The obtaining by the purchaser of employment agency
2 services or help supply services.
3 (14) The obtaining by the purchaser of computer programming
4 services or other computer-related services, including, but not
5 limited to, providing computer integrated systems design,
6 computer processing, data preparation or processing services,
7 information retrieval services or computer facilities management
8 services.
9 (15) The obtaining by the purchaser of lawn care service.
10 (16) The obtaining by the purchaser of self-storage service.
11 * * *
12 [(x) "Adjustment services, collection services or credit
13 reporting services." Providing collection or adjustments of
14 accounts receivable or mercantile or consumer credit reporting
15 including, but not limited to, services of the type provided by
16 adjustment bureaus or collection agencies, consumer or
17 mercantile credit reporting bureaus, credit bureaus or agencies,
18 credit clearinghouses or credit investigation services. Such
19 services do not include providing credit card service with
20 collection by a central agency, providing debt counseling or
21 adjustment services to individuals or billing or collection
22 services provided by local exchange telephone companies.]
23 * * *
24 Section 2. The amendment of section 201(b), (f), (g), (k),
25 (o) and (x) of the act shall be retroactive to October 1, 1991.
26 Section 3. This act shall take effect immediately.
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