PRIOR PRINTER'S NOS. 1798, 3938 PRINTER'S NO. 4052
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, WATSON, DENLINGER, CIVERA, FORCIER AND TRAVAGLIO,
MAY 13, 2003
AS RE-REPORTED FROM COMMITTEE ON APPROPRIATIONS, HOUSE OF
REPRESENTATIVES, AS AMENDED, JUNE 14, 2004
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
1 clearly indicates a different meaning:
2 * * *
3 (k) "Sale at retail."
4 * * *
5 (3) The rendition for a consideration of the service of[--]
6 the following:
7 (i) [Washing, cleaning, waxing] Waxing, polishing or <--
8 lubricating of motor vehicles of another, whether or not any
9 tangible personal property is transferred in conjunction
10 therewith[; and]. As used in this section, washing, cleaning,
11 waxing or polishing does not refer to or include any service or
12 activity involving aspiration and application by spray process
13 in a conveyor tunnel or automatic or self-service vehicle wash
14 facility, provided that the facility complies with best
15 management practices for water conservation as determined by the
16 Department of Environmental Protection, under 27 Pa.C.S. § 3120
17 (relating to water conservation). Facilities that submit
18 documentation to the department demonstrating that they will
19 comply with such practices will receive a sales tax exemption
20 for the washing, cleaning and waxing, WAXING AND POLISHING <--
21 services valid for two years. This exemption may be renewed upon
22 filing of updated documentation to the department that the
23 facility complies with the best management practices determined
24 by the Department of Environmental Protection under 27 Pa.C.S. §
25 3120.
26 * * *
27 (o) "Use."
28 * * *
29 (3) The obtaining by a purchaser of the [services] service
30 of (i) [washing, cleaning, waxing, polishing or] lubricating of
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1 motor vehicles whether or not any tangible personal property is
2 transferred to the purchaser in conjunction with such services,
3 and (ii) inspecting motor vehicles pursuant to the mandatory
4 requirements of "The Vehicle Code."
5 * * *
6 Section 2. This act shall take effect in 60 days.
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