PRINTER'S NO. 1798
No. 1442 Session of 2003
INTRODUCED BY TURZAI, BAKER, BEBKO-JONES, BUNT, CAPPELLI,
CRAHALLA, CREIGHTON, DeWEESE, J. EVANS, GERGELY, HARHAI,
HENNESSEY, LAUGHLIN, LEH, MAHER, MARSICO, METCALFE,
R. MILLER, O'NEILL, PICKETT, READSHAW, REICHLEY, SAINATO,
SATHER, SHANER, R. STEVENSON, T. STEVENSON, E. Z. TAYLOR,
THOMAS AND WATSON, MAY 13, 2003
REFERRED TO COMMITTEE ON FINANCE, MAY 13, 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 providing for the imposition of sales and
11 use tax on certain services.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 201(k)(3)(i) and (o)(3) of the act of
15 March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of
16 1971, amended May 7, 1997 (P.L.85, No.7), are 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 (k) "Sale at retail."
3 * * *
4 (3) The rendition for a consideration of the service of[--]
5 the following:
6 (i) [Washing, cleaning, waxing] Waxing, polishing or
7 lubricating of motor vehicles of another, whether or not any
8 tangible personal property is transferred in conjunction
9 therewith[; and]. As used in this section, waxing and polishing
10 does not refer to wax or polish applied by aspiration or spray
11 process in a conveyor tunnel or automatic or self-service car
12 wash facility.
13 * * *
14 (o) "Use."
15 * * *
16 (3) The obtaining by a purchaser of the services of (i)
17 [washing, cleaning,] waxing, polishing or lubricating of motor
18 vehicles whether or not any tangible personal property is
19 transferred to the purchaser in conjunction with such services,
20 and (ii) inspecting motor vehicles pursuant to the mandatory
21 requirements of "The Vehicle Code."
22 * * *
23 Section 2. This act shall take effect in 60 days.
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