§ 31.1. Persons and sales subject to tax.
An excise tax shall be imposed upon the sale at retail or the use within this Commonwealth of tangible personal property and certain services, unless otherwise exempted.
(1) Sale at retail includes a transfer for value of the ownership, custody or possession of tangible personal property. Rentals or leases of tangible personal property and the grant of a license to use or consume are sales at retail.
(2) Use includes the exercise of a right or power incidental to the ownership, custody or possession of tangible personal property and shall include, but not be limited to, transportation. Use also includes the obtaining of taxable services.
(3) The term tangible personal property includes, but is not limited to, the following:
(i) Goods, wares and merchandise, other than household supplies purchased from retail establishments for residential consumption.
(ii) Steam, electricity and fuel oil, when not purchased directly by the user solely for his own residential use.
(iii) Natural, manufactured or bottled gas when not purchased directly by the user solely for his own residential use.
(iv) Intrastate telephone and telegraph service for nonresidential use.
(v) Spirituous or vinous liquor.
(vi) Malt and brewed beverages.
(vii) Soft drinks.
(4) The following services are subject to tax:
(i) Cleaning, inspecting, lubricating, polishing, washing or waxing motor vehicles whether performed directly or by coin-operated equipment.
(ii) Wrapping or packaging tangible personal property.
(iii) Applying or installing tangible personal property as a repair or replacement part of personal property other than clothing or shoes.
(iv) Altering, cleaning, dry-cleaning, dyeing, fitting, laundering, mending, pressing or repairing tangible personal property other than clothing or shoes.
(v) The imprinting or printing of tangible personal property furnished by others.
(vi) The labor or services billed by the vendor for delivering, installing or applying tangible personal property sold by the vendor even if the services are contracted for separately.
This section cited in 61 Pa. Code § 31.6 (relating to persons rendering nontaxable services).
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