PRINTER'S NO. 2109
No. 1514 Session of 2000
INTRODUCED BY WAGNER, SEPTEMBER 5, 2000
REFERRED TO FINANCE, SEPTEMBER 5, 2000
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 treatment of
11 secretarial or editing services.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 201(k)(13), (o)(11) and (y) of the act of
15 March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of
16 1971, amended or added August 4, 1991 (P.L.97, No.22) and May 7,
17 1997 (P.L.85, No.7), are amended to read:
18 Section 201. Definitions.--The following words, terms and
19 phrases when used in this Article II shall have the meaning
20 ascribed to them in this section, except where the context
21 clearly indicates a different meaning:
22 * * *
1 (k) "Sale at retail."
2 * * *
3 [(13) The rendition for a consideration of secretarial or
4 editing services.]
5 * * *
6 (o) "Use."
7 * * *
8 [(11) The obtaining by the purchaser of secretarial or
9 editing services.]
10 * * *
11 (y) "Secretarial or editing services." Providing services
12 which include, but are not limited to, editing, letter writing,
13 proofreading, resume writing, typing or word processing. Such
14 services shall [not] include court reporting and stenographic
15 services.
16 * * *
17 Section 2. Section 204 of the act is amended by adding a
18 clause to read:
19 Section 204. Exclusions from Tax.--The tax imposed by
20 section 202 shall not be imposed upon
21 * * *
22 (61) The sale at retail or use of secretarial or editing
23 services.
24 Section 3. This act shall take effect in 60 days.
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