Purchase Price. (1) Effective October 1 > 자유게시판

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Effective October 1, 1991, the sale at retail or use of employment agency services is subject to tax. (1) An employe reporting to work at a place in this Commonwealth is subject to tax. (2) An employe reporting to work at a location beyond this Commonwealth is not subject to tax, unless the employe is assigned to operate in this Commonwealth. (3) If the employe is situated in this Commonwealth, it is presumed that the employment company service goes through tax unless paperwork supports the reporting to a place beyond this Commonwealth. (c) Examples of taxable services. The following are examples of taxable employment service services: (1) A Pennsylvania resident contacts a Pennsylvania supplier and is placed with a company at an area in this Commonwealth. (2) A Pennsylvania resident contacts an Ohio supplier and is placed with a company at a place in this Commonwealth. (3) A Pennsylvania company contacts a supplier outside this Commonwealth and accepts an employe for its area in this Commonwealth. (4) A New York resident contacts a New york city supplier and is put with a company at an area in this Commonwealth. (5) A Pennsylvania vendor paid on a hourly rate interviews and recommends a potential employe to a company. (d) Examples of services which are not employment service services. The following are examples of services which are not employment service services: (1) A Pennsylvania resident contacts a Pennsylvania supplier and is put with a company at an area outside of this Commonwealth. (2) A Pennsylvania resident contacts a New York vendor and is placed with a company in New Jersey. (3) A New York resident contacts a Pennsylvania supplier and is positioned with an employer at a place in New York. (4) A Pennsylvania company contacts a supplier outside of this Commonwealth and accepts an employe for its out-of-State place. (e) Purchase price. (1) Effective October 1, 1991, through December 31, 1991, the purchase price of work firm services based on tax is the gross charge. (2) Effective January 1, 1992, the purchase price of employment service services based on tax is the service charge if the employe costs are independently mentioned; otherwise, the gross fee is subject to tax. (3) If the purchase cost is canceled or renegotiated, tax is due on the adjusted purchase cost. If a change to the tax happens, the supplier is allowed to balance out the modification versus current tax liabilities. (4) If the purchase rate is paid on an installment basis, the tax is due on the complete purchase rate and is payable at the time the buyer accepts the agreement or within 1 month of approval of the agreement. (f) Exclusions. (1) Employment service services are exempt if acquired by companies, volunteer fire business, spiritual companies and not-for-profit academic organizations, other than if used in an unassociated trade or service. The services are likewise exempt if bought by the Federal federal government or its instrumentalities; or the Commonwealth, its instrumentalities or subdivisions including public school districts. The production, mining, processing, public utility, farming, dairying, agriculture, horticulture or floriculture exclusion does not apply. (2) Employment services offered by theatrical employment service or movement image casting bureaus. (3) Farm labor. (4) A vendor of work agency services may claim the resale exemption upon its purchase of tangible personal effects which is transferred to its buyer or a 3rd party in the efficiency of its employment agency services. The supplier may also acquire employment company services from another provider which the vendor resells to its client. The supplier may not claim the resale exemption upon its purchase of administrative materials or the purchase of another taxable service which it may utilize in the efficiency of its work company services.
Source

The arrangements of this § 60.5 adopted January 8, 1993, efficient January 9, 1993, 23 Pa. B. 182.

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