PRINTER'S NO. 228
No. 236 Session of 2005
INTRODUCED BY WENGER, WONDERLING, KITCHEN, RAFFERTY, WOZNIAK,
COSTA, BOSCOLA, WAUGH, LEMMOND AND CORMAN, FEBRUARY 9, 2005
REFERRED TO FINANCE, FEBRUARY 9, 2005
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 sales and use tax on
11 washing, cleaning and waxing of motor vehicles.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Sections 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:
21 * * *
22 (k) "Sale at retail."
1 * * *
2 (3) The rendition for a consideration of the service of--
3 (i) [Washing, cleaning, waxing,] Waxing, polishing or
4 lubricating of motor vehicles of another, whether or not any
5 tangible personal property is transferred in conjunction
6 therewith[; and]. As used in this subparagraph, waxing and
7 polishing does not refer to wax or polish applied by aspiration
8 or spray process in a conveyor tunnel or automatic or self-
9 service car wash facility.
10 * * *
11 (o) "Use."
12 * * *
13 (3) The obtaining by a purchaser of the services of (i)
14 [washing, cleaning,] waxing, polishing or lubricating of motor
15 vehicles whether or not any tangible personal property is
16 transferred to the purchaser in conjunction with such services,
17 and (ii) inspecting motor vehicles pursuant to the mandatory
18 requirements of "The Vehicle Code."
19 * * *
20 Section 2. This act shall take effect in 60 days.
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