Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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PA Bulletin, Doc. No. 97-1229j

[27 Pa.B. 3877]

[Continued from previous Web Page]


REVENUE

Bureau of Administrative Services (1-800-362-2050)

PA-100 Combined Application/Registration Booklet

PA-40 Personal Income Tax Instruction Book-Resident/Nonresident (order by year needed)

PA-40EZ Personal Income Tax Instruction Book (order by year needed)

PA-40NR Personal Income Tax Instruction Book/Nonresidents (1995 & prior-order by year needed)

PA-65I Partnership Information Book (order by year needed)

PA-41 Fiduciary Income Tax Instruction Book (order by year needed)

PA-1000 Property Tax/Rent Rebate Instruction Book

PA1347 Federal/State Electronic Filing Program Brochure

PA8453 Declaration of Electronic Filing/PIT

PA20S-I S Corporation Tax Instruction Book (order by year needed)

PA-3R Sales & Use Tax Replacement Coupon/Instructions

PA-4R Public Transportation Assistance Fund Taxes/Fees Replacement Coupons/Inst.

PA-501R Employer Tax Deposit Statement Replacement Coupon/Instructions

PA-W3R Employer Quarterly Reconciliation Return ReplacementCoupon/Instructions

PA-1 Use Tax Return

REV-20 Directions for Completion of Federal Form W-2, Block 25

REV-23 Pamphlet/Practices and Procedures of the Board

REV-94 Flyer/PIT Exclusion Election

REV-221 Sales & Use Tax Rate Chart

REV-229 Estate Tax General Information

REV-251 Tax Bulletin 53B and 53F Instructions Foreign Corp Clearance Cert./Withdrawal

REV-252 Tax Bulletin 53C and 53E Security Clearance Cert./Domestic Out of Existence

REV-253 Tax Bulletin 53D Instructions for Filing Corp Tax Reports

REV-276 Application for Extension of Time to File (PIT)

REV-346 Estate Information Sheet

REV-413I Instructions for Estimated Tax/PIT (Individuals)

REV-413F Instructions for Estimated Tax/PIT (Fiduciaries)

REV-413P/S Instructions for Estimated Tax/PIT (Partnership/Shareholders)

REV-414I Worksheet for Estimated Tax/PIT (Individuals)

REV-414F Worksheet for Estimated Tax/PIT (Fiduciaries)

REV-414P/S Worksheet for Estimated Tax/PIT (Partnership/Shareholders)

REV-415 Employer Withholding Instruction Book

REV-439 Pamphlet/General Information on PIT and PT/RR

REV-443 IFTA Compliance Manual

REV-446 IFTA Top 20 Questions

REV-460 Information Concerning Time Limitations for Filing Refund Petitions

REV-467 Authorization for Release of Tax Records

REV-489 Article XI Safe Deposit Box

REV-491 EDI Brochure (Electronic Data Interchange)

REV-493 Prop. Tax/Rent Rebate Pamphlet (PATAXES)

REV-502 FACT Line Brochure/ PATAXES

REV-525 Corp Tax Bulletin #119 Motor Carrier Gross Rec. Tax-Ambulance Services

REV-555I Inheritance Tax General Information

REV-670 Instructions for Fuel Use Tax

REV-678 Fuel Use Record Keeping Requirements

REV-717 Retailer's Information Booklet

REV-816G Corp Tax Bulletin #92, Act 90 of December 1983

REV-816I Corp Tax Bulletin #94, Shares Tax-Banks & Title Insurance Co.

REV-816M Corp Tax Bulletin #108, Act 21,1989 Shares Tax Base Rate

REV-816N Corp Tax Bulletin #95 Credits/Gross Premiums Tax Liability

REV-851B PA Inheritance & Estate Tax Act, 1982

REV-851C PA Inheritance & Estate Tax Act, 1991

REV-851D PA Inheritance & Estate Tax Act, 1994

REV-851E PA Inheritance & Estate Tax Act, 1995

REV-1026 Information on Motor Carrier Road Tax

REV-1076 Tax Bulletin 53A Instructions for Securing Bulk Sales Certificate

REV-1200 C Corporation Tax Instruction Book (order by year needed)

REV-1220 Certificate of Exemption for Sales & Use Tax

REV-1250 Realty Tax Act and Regulations

REV-1361 Instructions for Liquid Fuels Tax

REV-1501 Instruction Book Inheritance Tax Resident

REV-1501B Inheritance Tax Life Estate Booklet

REV-1613 PIT Pamphlet No. 1, Savings & Thrifts

REV-1633 PIT Pamphlet No. 2, Taxation of Shareholders

REV-1643 Listing of Tax Exempt PIT Obligations

REV-1689 Schedule D-1 Installment Sales

REV-1729 Farming Information Booklet

REV-1730 PA Realty Transfer Tax General Information

REV-1736 Instruction Book/Inheritance Tax Nonresident

REV-1737 Nonresident Inheritance Tax Returns/Schedules

REV-1742 PIT Pamphlet No. 3, Gain or Loss on Property Acquired prior to June 1, 1971

REV-1746 Taxation of PA Motor Fuels Booklet

REV-1748 Use Tax & You Brochure

REV-1799 Information Concerning Appeals/Time Limitations

Rules/Regulations/Pronouncements

Ruling 4 Gas Used by a Manufacturer

Ruling 7 Pump/Conveying Water to Products

Ruling 8 Recapping & Retreading of Tires

Ruling 50 Exemption of Electrical Co-Op Corporations

Ruling 61 Construction of Exempt Public Utility Facilities

Ruling 62 Construction Contractor Installing Stained Glass Windows

Ruling 64 Outdoor Advertising Signs

Ruling 72 Frozen Food Lockers

Ruling 73 Golf Bag Carts and Lockers

Ruling 80 Saws & Blades to Butchers

Ruling 81 Soda Fountains

Ruling 102 Sacramental Wines

Ruling 111 Game/Fish/Animals & Birds

Ruling 130 Purchase Replacement Parts/Auto

Ruling 140 Purchase of Medical Supplies & Equipment

Ruling 141 Fabrication of Dental Prosthetics

Ruling 143 Manufacture/Sale/Repair Optical Lenses

Ruling 150 Clothing

Ruling 170 Automobile Towing Services

Ruling 173 Taxidermy Service

Ruling 190 Carbonator for Soda Fountain

Ruling 192 Ice Making Equipment

Ruling 194 Sale of Equipment to Restaurants

Ruling 195 Sales Order Books

Ruling 203 Commercial Vendors/Greeting Cards

Ruling 204 Decorative Cottage Cheese Containers

Ruling 206 Trading Stamps

Ruling 208 School Textbook Exemption

Ruling 212 Flags

SEC06.01-06.22 Tax Amnesty

SEC09.04 Pronouncement/Public Transportation Assistance Taxes

SEC09.14 Pronouncement/Passenger Car Rental Tax

SEC31.04 Rentals or Leases of Tangible Personal Property

SEC3l.05 Persons Rendering Taxable Services

SEC31.06 Persons Rendering Nontaxable Services

SEC31.07 Use Tax

SEC31.1-31.3 Scope of Taxable and Exempt Transactions

SEC31.11-31.16 Construction Contractors

SEC31.21 Advertising Agencies

SEC31.22 Duplicating

SEC31.23 Auctioneers

SEC31.24 Florists

SEC31.26 Financial Institutions

SEC31.27 Morticians and Funeral Directors

SEC31.28 Vending Machines and Auto Sales Devices

SEC31.29 Books, Printed Matter and Advertising Materials

SEC31.30 House Trailers and Mobile Homes

SEC31.41-31.50 Vehicles

SEC32.02 Exemption Certificates

SEC32.03 Sales for Resale

SEC32.04 Isolated Sales

SEC32.05 Multi-State Sales

SEC32.06 Wrapping Supplies

SEC32.21 Charitable,Volunteer Firemen's, Religious Org/Nonprofit Education Inst.

SEC32.23 Sales to Comm. of PA and Political Subdivisions and Sales to Commonwealth

SEC32.31 Dairying

SEC32.32 Manufacturing/Processing

SEC32.33 Farming

SEC32.34 Public Utilities

SEC32.35 Mining

SEC32.36 Printing

SEC33.02 Purchase Price

SEC33.03 Cancellationns, Returns, Allowances & Exchanges

SEC34.01-Registration

SEC34.03 Tax Returns

SEC34.04 Direct Payment Permit

SEC35.01 Tax Examinations & Assessments

SEC35.02 Interest/Additions/Penalties/Crimes & Offenses

SEC35.03 Lien for Taxes

SEC38.03 Hotel Occupancy

SEC41.02 Concrete Transit Mixing Unit

SEC41.03 Dry Ice for Packaging Ice Cream

SEC41.05 Integrated Plants

SEC41.06 Processing for Wholesale Distribution

SEC41.09 Research Exemption

SEC42.1-42.5 Broadcasting

SEC43.00 Water Well Drillers

SEC44.01 Dairy Farm Paper Towels

SEC44.02 Cooperative Agricultural Associations

SEC44.03 Farm Water Heaters

SEC44.04 Guns & Ammunition

SEC45.02 Automobiles for Attorneys

SEC45.03 Street Repairs

SEC46.01 Construction Contractor Cutting or Bending Steel Beam

SEC46.04 Fixed Price Construction Contract

SEC46.06 Conractor Renting Equipment to Others

SEC46.07 Nonresident Contractors

SEC46.08 Industrialized Housing

SEC46.09 Financial Institutions Security Equipment

SEC47.01 Coin Operated Amusement Devices

SEC47.02 Films for Commercial Exhibitions

SEC47.06 Miniature Golf Course

SEC47.10 Riding Academies and Stables

SEC47.16 Rental of Equipment Between Affiliated Interests

SEC47.17 Lease or Rental of Vehicles and Rolling Stock

SEC47.18 Totalizator Equipment

SEC48.01 Utility Services Used by Exempt Organizations

SEC48.02 Religious Articles

SEC48.04 Credit Unions

SEC50.01 Purchases & Sales by Wholesalers

SEC51.02 Use of Automobile Other than for Resale

SEC51.04 Remittances for Payment of Sales Tax on Certain Vehicles

SEC53.02 Footwear, Footwear Accessories and Footwear Repairs

SEC54.01 Delivery Charges

SEC54.02 Sign Painters

SEC55.05 Cleaning of Animals

SEC56.01 Maintaining Place of Business w/in Commonwealth

SEC57.02 Gas Used by Restaurants

SEC57.04 Merchandising Equipment

SEC57.07 Purchase of Soft Drinks by Liquor Licensees

SEC58.01-58.02 Taxable & Exempt Personal Property

SEC58.03 Timbering Operations

SEC58.06 Barbers & Beauticians Supplies, Materials, Tools and Equipment

SEC58.08 Commercial Airport and Aircraft Operators

SEC58.10 Water Softeners & Conditioners

SEC58.11 Taxes Paid/Purchases Resold

SEC58.13 Carpeting and Other Floor Coverings

SEC60.01 Pronouncement/Bldg. Maintenance or Bldg. Cleaning Services

SEC60.02 Pronouncement/Lawn Care Services

SEC60.03 Pronouncement/Disinfecting or Pest Control Services

SEC60.04 Pronouncement/Help Supply Services

SEC60.05 Pronouncement/Employment Agency Services

SEC60.06 Pronouncement/Lobbying Services

SEC60.07 Pronouncement/Sale and Preparation of Food & Beverages

SEC60.08 Pronouncement/Secretarial & Editing Services

SEC60.09 Pronouncement/Premium Cable Services

SEC60.10 Pronouncement/Adjustment and Collection Services

SEC60.11 Pronouncement/Credit Reporting Services

SEC60.12 Pronouncement/Self Storage Services

SEC60.13 Pronouncement/Computer Services

SEC60.14 Pronouncement/Zero Emission Vehicles

SEC60.15 Pronouncement/Sales Tax Refund Procedures Regarding Contracts

SEC60.16 Pronouncement/Local Sale Use and Hotel Occupancy Tax

SEC60.17 Pronouncement/Sale of Food/Beverages Sold to Nonprofit Associations

Bureau of Business Trust Fund Taxes (717-783-5472)

REV-330 Electronic Funds Transfer Program Guide

REV-331A Authorization Agreements for EFT Payments

REV-335 Payment by EFT Regulation

DAS3 Magnetic Media Reporting Instructions

Bureau of Corporation Taxes (717) 787-8211

E69 Important 1967 Legislative Changes

E70 Important 1969 Legislative Changes

E71 Important 1970 Legislative Changes

E72 Important 1970 Legislative Changes

E73 Important 1971 Legislative Changes-Tentative Tax-Reports & Payments

F74 Important 1971 Legislative Changes

F75 1972 Disaster Relief Policy with respect to CNI/CIT

F76 1973 CNI/CIT

F77 1974 CNI/CIT

F78 1974 Tentative Tax-Reports & Payments Rates/CNI/CIT

F79 1975 CNI/CIT

F81 1976 Recycling Process

F82 1977 New Address for Mailing Tax Reports and Remittances

F83 1978 Important 1977 Legislative Changes Tax Rate

F84 1979 Addressing Report and Remittances

EV-816 Corp Tax Bulletin F-85 1982 CNI/CIT

REV-816A Corp Tax Bulletin F-86 1982 CNI Tax. Delays application of depreciation changes in 1981 Federal Economic Recovery Tax Act

REV-816B Corp Tax Bulletin F-87 1982 Gilbert Asso, Inc. v. Commonwealth

REV-816C Corp Tax Bulletin 88 1983 CNI/Interest Rate/Oil Franchise Rate/Installment Payment of Tentative CNI Tax/Mutual Thrift Inst./PURTA/Employment Incentive Payments Credits

REV-816D Corp Tax Bulletin 89 1983 Tentative CNI/Method 2 Election

REV-816E Corp Tax Bulletin 90 1983 CNI Tax

REV-816F Corp Tax Bulletin 91 1984 Act No. 90/Election to be Taxed as a PA S Corp.

REV-816H Corp Tax Bulletin 93 1984 Act No. 29/Reporting and Payment of Public Utility Realty Tax Liability

REV-816J Corp Tax Bulletin 96 Fixed Formula-Valuation of Capital Stock/Domestic and Foreign Corporations

T-CT-1 Corp Tax Bulletin 98 1985 Gross Premiums Tax-Foreign Fire Insurance Co.

T-CT-2 Corp Tax Bulletin 99 1985 Economic Revitalization Tax Credit

T-CT-3 Corp Tax Bulletin 100 1985 Estimated CNI System

T-CT-4 Corp Tax Bulletin 101 1986 Capital Stock/Franchise Tax Regulated Investment Co.

T-CT-5 Corp Tax Bulletin 102 1986 Act No. 77-Reduction in rates for CNI/$50,000 Deduction Capital Stock Value/Change in Definition of Net Worth

T-CT-6 Corp Tax Bulletin 103 1987 Act No. 58-Reduction in Capital Stock/Foreign Franchise/Tentative Capital Stock/Tentative Franchise Tax Rates

T-CT-7 Corp Tax Bulletin 104 1988 Notice to Mutual Thrift Institution Taxpayers

REV-1743 Corp Tax Bulletin 105 1988 Tentative Capital Stock/Franchise Tax Method 2 Election

DCT09 Corp Tax Bulletin 106 Notice to Mutual Thrift Institution Taxpayers

REV-816L Corp Tax Bulletin 107 1989 Shares Tax-Banks, Bank & Trust Co., Trust Co.

DCT13 Corp Tax Bulletin 109 Notice to Mutual Thrifts Inst./ Change in Base Rate

DCT18 Corp Tax Bulletin 110 Major Filing Changes for 1991

REV-176 Corp Tax Bulletin 111 1991 Major Changes on or after January 1,1991

REV-173 Corp Tax Bulletin 112A Notice regarding Recomputation of Safe Harbor and RecoveryPayments

REV-174 Corp Tax Bulletin 112B Notice of PA Corporations Fiscal Years beginning in July 1991 through and including December 1991

DCT27 Corp Tax Bulletin 113 1991 Utilities Gross Receipts/PURTA

DCT28 Corp Tax Bulletin 115 1991 Tax for Financial Inst. for Shares Tax/Mutual Thrift

DCT29 Corp Tax Bulletin 114 1991 Annuities for Gross Premiums Tax Retroactive to July 1, 1991

REV-440 Corp Tax Bulletin 116A 1994 Act 48 Changes

REV-440A Corp Tax Bulletin 116B 1994 Act 48 Amended Shares Tax/Allowing Apportionment

REV-440C CorpTax Bulletin 116C 1995 Act 48 Concerning Business Trusts

REV-440D CorpTax Bulletin 117 1995 Double Weighted Sales Factor, Tax Rate Changes Fixed Formula, Processing Exemptions, Insurance Gross Premiums Tax, Utilities Gross Receipts Tax Commercial Printers & Tax Amnesty

DCT35 Special Notice/Mutual Thrift Instructions Conversion to Estimated Payment System

Bureau of Motor Fuel Taxes (717-783-1025)

DMF49 Policy Statement Motor Carrier

Bureau of Audits (717 787-6499)

DAU14 Pamphlet Criminal Tax Evasion

Press Office (717-787-6960)

DPO4 Tax Update

Bureau of Research (717- 787-6300)

DOP3 Compendium of Revenue

DOP4 Personal Income Tax Statistics

DOP7 Statistical Supplemental to Tax Compendium

Bureau of Individual Taxes (717-783-1159)

DEX42 Property Tax Statistical Report

PA1345 Handbook for Electronic Filers

PA1346 Electronic Return Filing Specifications for Individual Tax Forms

PA1436 Electronic Filing Test Package

Office of Chief Counsel (717 787-1382)

OCCPLR Office of Chief Counsel Private Letter Rulings (Fee Charged)

PA State Lottery (717) 986-4714

Where Does the Lottery Go? Brochure

Lottery Fund Benefits Programs Brochure Comparative Statement of Income and Expenditures

*Instant Ticket Game Brochures

*Daily Number Brochures

*Cash 5 Brochures

*Wild Card Lotto Brochures

*Big 4 Brochures

*Keystone Jackpot Brochures

*Winning Numbers Lists

*RSL-3 Lottery Retailer License Application

*RSL-209 Standard Claim Form

*RSL-291 On-Line Payout Odds Card

*RSL-355 Beneficiary Statement


PENNSYLVANIA SECURITIES COMMISSION

GUIDANCE MANUALS:

Monthly Pennsylvania Securities Commission Bulletin and Annual Report

Compendium of Commission and Staff Positions, Summary of Significant Commission Orders and Compilations of Staff No-Action Letters

Contact: G. Philip Rutledge (717)783-5130


STATE

POLICY STATEMENTS:

Bureau of Professional and Occupational Affairs

Commissioner of Professional and Occupational Affairs- Schedule of Civil Penalties and Procedures for Appeal, 49 Pa. Code §§ 43a.1-43a.11

Contact: Commissioner's Office - (717) 787-8503

State Board of Dentistry

Amalgams, 49 Pa. Code § 33.213

Referrals, 49 Pa. Code § 33.214

Lasers, 49 Pa. Code § 33.215

Requirement of anesthesia permit for nonparenteral premedication of dental patients, 49 Pa. Code § 33.344

Contact: June Barner - (717) 783-7162

State Board of Funeral Directors

Funeral supervisors and funeral directors on active duty, 49 Pa. Code § 13.251

Contact: Linda Dinger - (717) 783-3397

State Board of Medicine

Disciplinary guidelines for use of anabolic steroids, 49 Pa. Code § 16.97

Contact: Cindy Warner - (717) 783-1400

State Board of Nursing

Interpretations; Scope of Practice, 49 Pa. Code §§ 21.401-21.414

LPN's role in care and maintenance of central venous lines (not within scope - letters to individual writers) (within scope - ''LPN and Central Venous Lines'' memo (11/94)

Contact: Ann Steffanic - (717) 783-7142

State Board of Examiners of Nursing Home Administrators

Temporary permits, 49 Pa. Code § 39.17

Continuing education course content, 49 Pa. Code § 39.32

Contact: Cheryl Lyne - (717) 783-7155

State Board of Occupational Therapy Education and Licensure

Policy re: Occupational Therapy in Non-Medical Practice

Contact: Clara Flinchum - (717) 783-1389

State Board of Optometry

Disclosure of Financial or Ownership Interest, 49 Pa. Code § 23.101

Contact: Deb Smith - (717) 783-7155

State Board of Osteopathic Medicine

Disclosure of Financial or Ownership Interest, 49 Pa. Code § 25.291

Contact: Gina Bittner - (717) 783-4858

State Board of Pharmacy

Emergency Access to Pharmacy

Sale of Outdated Over-the-Counter Drugs

Radiopharmaceutical Prescriptions, 49 Pa. Code § 27.101

Contact: W. Richard Marshman - (717) 783-7156

State Board of Physical Therapy

Disclosure of Financial or Ownership Interest, 49 Pa. Code § 40.54

Contact: Robert Kline - (717) 783-7134

State Board of Psychology

Qualified members of other recognized professions, 49 Pa. Code § 41.7

Department of Health licensing of substance abuse services provided by psychology practices, 49 Pa. Code § 41.8

Contact: Cheryl Lyne - (717) 783-7155

State Board of Examiners in Speech-Language and Hearing

Disclosure of Financial or Ownership Interest, 49 Pa. Code § 45.3

Contact: Clara Flinchum - (717) 783-1389

GUIDANCE MANUALS:

Bureau of Professional and Occupational Affairs

Case Management Guidelines Manual for the Professional Health Monitoring Programs

Contact: Robert Wolf - (717) 783-4857

State Board of Barber Examiners

Policy Manual

Contact: Linda Dinger - (717) 783-3402

State Board of Certified Real Estate Appraisers

Policy Manual

Contact: Shirley Klinger - (717) 783-3398

State Board of Cosmetology

Policy Manual

Contact: Sara Sulpizio - (717) 783-3402

State Board of Dentistry

Assignment of Duties: Guidelines

Contact: June Barner - (717) 783-7162

State Board of Medicine

Policy Manual

Contact: Cindy Warner - (717) 783-1400

State Board of Nursing

Staff suggestions for the development and submission of feasibility and curriculum proposals

Contact: Ann Steffanic - (717) 783-7142

State Board of Physical Therapy

Policy Manual

Contact: Robert Kline - (717) 783-7134

Bureau of Commissions, Elections and Legislation

Implementation Manual for the Pennsylvania Voter Registration Act for County Election Officials

Contact: Terri Marquis - (717) 783-5280

DECISIONS:

Bureau of Professional and Occupational Affairs

State Architects Licensure Board

Architect's Participation in Design Build Projects

Contact: Linda Dinger - (717) 783-3398

State Board of Nursing

Education-related policies adopted by Board action:

   Definition of a nursing education ''program'' (5/95)

   Use of preceptors to supervise clinical practice of students (1/95)

Letters related to specific Board decisions:

   Board Position re: ICFs/MR & CLAs as patient's/clients home

   Recommendations for Self Administration of Medications (policy) 1996

Contact: Ann Steffanic - (717) 783-7142

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