#Steam sales tax states portable
The term does not include radiant heating systems, electric baseboard heating systems, portable heaters, fireplaces or similar systems which are not enclosed structures. The term does not include, as part of a furnace, the duct work, humidifier, chimney, air cleaner, utility lines into the furnace or similar items. The term does not include employe recruiting, training, liability insurance, bonding expenses and other costs.Įmployment benefitsPaid leave such as vacation sick leave health care such as hospitalization, medical, dental or eye care retirement benefits or workers compensation.Įxpense reimbursementMeals, lodging, mileage or similar expenses incurred by the employe on behalf of the vendor for which the employe is reimbursed.įurnace≺n enclosed structure which produces heat and is part of a building heating system such as a central furnace coal, oil or gas furnace heat pump or wood stove. The term does not include building repair services.īuilding repair servicesServices to a building which do not qualify as a building maintenance service or building cleaning service.Įmploye≺ person who is paid for his work or services by a vendor, including persons on the payroll or independent contractors.Įmploye costsPayments made or withheld by a vendor to an employe, including wages, salaries, bonuses, commissions, employment benefits, expense reimbursements, payroll and withholding taxes, employer paid Social Security Tax or Federal and Pennsylvania unemployment taxes. The term includes cleaning, oiling, greasing and replacing parts. The term includes janitorial, maid or housekeeping services, office or building cleaning, window cleaning, floor waxing, chimney cleaning, acoustical tile cleaning, venetian blind cleaning, cleaning or degreasing service stations, or cleaning enclosed telephone booths.īuilding maintenance servicesThe performance of routine and periodic services upon a building which keeps a building in a satisfactory operating condition. For purposes of this section, an enclosed telephone booth is a building.īuilding cleaning servicesThe performance of services which include the removal of dirt, dust, grease or grime on a building or inside of a building and the keeping of the building and its contents in a clean, neat, polished or orderly appearance. The term includes equipment which is an integral part of the structure such as centralheating and air conditioning units, electrical substations, fuel tanks, water tanks or chillers. The term does not include, as part of the boiler, pipes used to circulate the steam or water, pumps, humidifiers, chimneys, utility lines into the boiler, water makeup systems or hot water heaters which are not part of the heat distribution system.īuilding≺ structure which usually has a roof and walls and is intended to be permanently affixed to real property. (ii) Examples of the property include sales invoices, receipts, contracts, estimate sheets, confirmations or other similar items.īoiler≺ container which is used in the generation of steam from water or the production of hot water which is part of a heat distribution system. (B) Transferred by a vendor to another party in connection with the performance of the vendors services when the property is not a critical element of the service. (A) Used but not transferred by a vendor in the performance of this service. (i) Tangible personal property which is consumed in one of the following manners: The following words and terms, when used in this section, have the following meanings, unless the context clearly indicates otherwise: § 60.1. Building maintenance or building cleaning services. Computer software, hardware and related transactions. Sale of food and beverages by nonprofit associations which support sportsprograms. Local Sales, Use and Hotel Occupancy Tax. Sales tax refund procedures regarding contracts with exempt entities. Sale and preparation of food and beverages. Building maintenance or building cleaning services. CHAPTER 60. SALES AND USE TAX PRONOUNCEMENTSSTATEMENTS OF POLICY
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