(6) Recovery services of a lawyer which are not provided in connection with or in connection with the tax-free provision of a legal service or the provision of legal advice by the lawyer and which involve the application of legal skills. (ii) An entity that is authorized to carry on business in that Commonwealth as a not-for-profit corporation or non-legal entity under the laws of the Commonwealth and that is organized and operated on a not-for-profit basis, including the following associations or separately chartered ancillary organizations: (A) The purchase of materials, equipment or supplies used for construction, reconstruction; Conversion, repair or maintenance of buildings used for the provision of self-storage services. Determining whether the goods or services sold by your business are taxable in Pennsylvania is the first step to complying with sales tax. (ii) Examples of this property include sales invoices, receipts, contracts, estimate sheets, confirmations or other similar items. Agricultural raw materialAn unprocessed agricultural product. DisinfectionThe provision of services to goods that destroy or disinfect harmful microorganisms, including deodorization. FumigationThe provision of real estate services that disinfect or destroy pests through the use of smoke, gaseous chemicals or other fumigants. PlagueA form of animal life considered harmful, including termites, insects or rodents. The term does not include plant life, including weeds. The provision of services to trees, shrubs, animals, buildings and other assets that neutralize, eradicate, capture, recover or prevent pests, including fumigation. (2) Service fees or renewals for disinfection, deodorization, destruction, fumigation or pest control services.

Most of my clients understand which products are subject to sales tax in Pennsylvania, but may not be aware that there are also certain services that are also subject to sales tax in Pennsylvania. Therefore, here is a list of services that are subject to Pennsylvania sales tax: (c) sales and services to tangible personal property and other taxable services. The sale and services to physical personal property and other taxable services subject to state sales and use tax are also subject to local tax if the sale originates from a taxable county. Other taxable services include: building maintenance and cleaning, collection and adaptation, computers, credit reports, disinfection and pest control, employment agency, assistance, lawn care, lobbying, high-end cables, secretarial and publishing, and self-storage. (IV) An organization is not required to impose a specific fee on the member for lobbying services and to collect the applicable tax. (1) Maintenance and cleaning of buildings. The total amount charged for building maintenance or cleaning services is subject to tax. Failure to report taxable building maintenance or cleaning services separately on the invoice for other non-taxable services requires the collection of taxes on the total annual amount.

(ii) Examples of ownership are sales invoices, receipts, contracts, estimate sheets, confirmations or other similar items. Court reportsServices provided by a person who records and transcribes verbatim a report on the proceedings before a court. Editing ServicesServices that run on written material, movies, videos, and tapes, including editing, customizing, refining, proofreading, or confirming. The term also includes verification of clarity, authenticity and meaning, as well as assembly by cutting or rearrangement. Postal processing servicesServices that prepare goods for bulk shipping or shipping, such as bursting. B.B, folding, sorting, stopping, addressing, barcodes, label fixing, stamping, sorting, grouping, or bagging in accordance with the mass mail specifications of the U.S. Postal Service or other transportation systems. The term does not include such services if they are provided in the course of secretarial services or the sale of tangible property. Secretarial servicesServices that include the preparation of correspondence or the execution of routine and detailed office work, letter writing, proofreading, curriculum vitae writing, typing, word processing or replying. The term does not include separately designated fees for notary seals, form filling, mail processing services, stenographic services or court reporting services. Stenographic servicesServices provided by a person who records information both mechanically or briefly from dictation or oral speech, as well as transcribes the information. (3) Works or services invoiced by the Seller for the delivery, installation or use of tangible items sold by the Seller, even if the services are contractually agreed separately.

The tax liability of these services will come into force on 4 March 1971. For example, if a dealer supplies and installs an area of gas that it has sold, the delivery and installation costs as well as the price of the assortment are taxable. Delivery and assembly costs are taxable whether they are invoiced separately from the price of the assortment or not. (a) General. Chapter 28 of 66 Pa.C.S. (with regard to the Law on the Choice and Competition of Electricity-Producing Customers) (Act) came into force on January 1, 1997. The law contains two major amendments. First, section 2804 of the Act (with respect to electricity industry restructuring standards) gives the retail customer the choice of an electricity generation supplier. Second, section 2804 of the Act gives the Pennsylvania Public Utility Commission the power to require the unbundling of electricity services, rates, and customer bills to separate generation, transmission, and distribution costs. This policy statement sets out the Ministry`s policy on the taxation of unbundled royalties in connection with the sale or use of electricity by non-residential users in accordance with Article II of the TRC (72 P.S. § § 72017281.2). (G) Lobbyists who have their headquarters in the City of Philadelphia are required to collect the 1% Philadelphia Sales Tax in addition to the state`s 6% sales tax on the time and expense spent on providing lobbying services.

(a) definitions. The following words and terms, when used in this section, have the following meanings, unless the context clearly indicates otherwise: Airtime Component of a telecommunications service billed on a basis that reflects the duration of the communication. Basic local telephone serviceProviding an access line and dial tone at a fixed location for the purpose of sending or receiving telecommunications service in a local calling area, whether the purchaser has limited or unlimited access to a private or party line. The term also includes installation service, supply and restoration of access lines, sound dialing service, 911 service and telecommunications relay service. Mobile locationThe geographic area covered by receivers and transmitters that provide mobile telecommunications services directly to or from a subscriber. ChannelAccess route for transmitting information between a sending point and a receiving point. Commercial useUse or consumption other than private use. Extended telecommunications services (2) National loans. To the extent that local use tax is due on the use of real estate or services in a taxable county, a credit is granted for the legally due local sales or use tax, which is paid to another taxable county upon the purchase or use of the property or services.

(i) For the purposes of this Article, the term means compensation, expenses or obligations, whether in money or property, paid or owed to a lobbyist for the provision of lobbying services. (i) The term covers the type of service provided by work and staff groups, rental services, office support services, temporary ancillary services, bailiff services, model services or fashion show models; As an entrepreneur selling taxable goods or services, you act as a representative of the Commonwealth of Pennsylvania by collecting taxes from buyers and forwarding them to the appropriate tax authority. Pennsylvania Sales and Use Tax is administered by the Pennsylvania Department of Revenue (DOR). (iii) Separately reported costs for the provision of services other than storage, such as distribution, handling, packaging, assembly, inventory control, quality control, product breakdown, picking and packaging, etc., carried out in connection with the storage of tangible personal property. (1) A contractor requires immediate assistance and obtains the services of the employees of another contractor. (i) A contractor provides fire remediation services on a building. These services include both building cleaning and repair. The costs of cleaning services and the costs of repair services are shown separately on the invoice. Only cleaning costs are subject to VAT. The cost of repair services is not taxable.

(c) building cleaning services. Building cleaning services include: (11) cleaning of curtains and upholstery, which are otherwise taxable as services for tangible property […].