Current through Register Vol. 54, No. 49, December 7, 2024
Section 31.6 - Persons rendering nontaxable services(a)Application of tax. Under the TRC, taxable services include services constituting a "sale at retail," and services made taxable because of the broad definition of "purchase price" contained in the TRC. See section 201(g) and (k)(4) of the TRC (72 P. S. § 7201(g) and (k)(4)). See also §§ 31.1-31.3, 31.5 and 33.2. Persons rendering nontaxable services are consumers of the taxable personal property and services used in their business, and shall pay tax upon their purchase or use thereof. Following are examples of services upon which the person rendering the service does not collect tax but is liable for payment of tax on the purchase of taxable personal property and services used in the person's business: (1) Services rendered by the learned professions.(2) Barber-beautician services. Services performed on wigs, falls or other hair-pieces are subject to tax.(3) Funeral director services.(4) Stenographic services.(5) Construction or repair services to realty.(6) Hauling and transportation services.(b)Sales at retail of tangible personal property or services subject to tax. If, in addition to the rendition of the nontaxable services, the person rendering the service regularly sells, rents or otherwise transfers or grants the customer a license to use or consume taxable personal property or performs taxable service the person is, with regard thereto, a vendor and shall register for a license and collect and remit sales tax thereon to the Department.The provisions of this § 31.6 amended March 19, 1993, effective 3/20/1993, 23 Pa.B. 1322. This section cited in 61 Pa. Code § 34.3 (relating to tax returns).