PRINTER'S NO. 3543
No. 2589 Session of 1998
INTRODUCED BY ADOLPH, BARRAR, FLICK, RAYMOND, GEORGE, RUBLEY,
COY, LYNCH, NAILOR, SHANER, HENNESSEY, LAUGHLIN, FEESE,
STERN, SANTONI, READSHAW, CHADWICK, LEDERER, LEVDANSKY,
WAUGH, PLATTS, SCHRODER, HARHART, SATHER, ORIE, ROSS,
FLEAGLE, MAITLAND, McCALL, GODSHALL, BUNT, E. Z. TAYLOR,
STEVENSON, McGEEHAN, ROONEY, CORPORA, DeLUCA, WILT,
L. I. COHEN, ROHRER, MARSICO, BOSCOLA, HUTCHINSON,
C. WILLIAMS, FORCIER, HASAY, YEWCIC, SAYLOR, CURRY, LEH,
TRELLO, PIPPY, HERSHEY, MILLER, TRUE, SAINATO, SEYFERT,
MAHER, COLAFELLA AND SERAFINI, MAY 5, 1998
REFERRED TO COMMITTEE ON FINANCE, MAY 5, 1998
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 "sale at retail" for the purpose
11 of sales and use tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 201(k)(14) and (17) of the act of March
15 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971,
16 added August 4, 1991 (P.L.97, No.22), 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
1 ascribed to them in this section, except where the context
2 clearly indicates a different meaning:
3 * * *
4 (k) "Sale at retail."
5 * * *
6 (14) The rendition for a consideration of disinfecting or
7 pest control services[,] or building maintenance [or cleaning
8 services].
9 * * *
10 [(17) The rendition for a consideration of lawn care
11 service.]
12 * * *
13 Section 2. This act shall take effect in 60 days.
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