[30 Pa.B. 4075]
[Continued from previous Web Page] REGULATIONS/PRONOUNCEMENTS
* All regulations and revenue pronouncements issued by the Department of Revenue are published in Title 61 of the Pennsylvania Code. The Department does not reprint all of these documents. If you need to review a regulation or revenue pronouncement that is not included in this list, please consult Title 61 of the Pennsylvania Code.
* SEC06.01-06.22 Tax Amnesty
* SEC08A.1-8A.11 Enforcement
* SEC09.13 Pronouncement/S Corporation Election
* SEC09.17 Pronouncement/Research & Development Tax Credit Implementation Issues
* 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
* SEC31.25 Licensing of Club Plan Secretaries
* 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.
* SEC32.22 Sales to the US Government
* SEC32.23 Sales to Comm. of PA and Political Subdivisions and Sales By Commonwealth
* SEC32.24 Sales to Ambassadors, Ministers
* SEC32.25 Steam, Gas, Electricity, Fuel Oil, Kerosene
* SEC32.31 Dairying
* SEC32.32 Manufacturing/Processing
* SEC32.33 Farming
* SEC32.34 Public Utilities
* SEC32.35 Mining
* SEC32.36 Printing
* SEC32.37 Photographers and Photofinishers
* SEC33.02 Purchase Price
* SEC33.03 Cancellations, Returns, Allowances & Exchanges
* SEC33.04 Credit and Layaway Sales
* SEC34.01-Registration
* SEC34.02 Keeping of Records
* 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
* SEC36.11 Board of Finance & Revenue
* SEC38.01 Hotel Occupancy/Imposition & Computation of Tax
* SEC38.02 Hotel Occupancy/ Exemptions
* SEC38.03 Hotel Occupancy/Definition
* SEC39.01-39.13 Transient Vendors
* SEC41.02 Concrete Transit Mixing Unit
* SEC41.03 Dry Ice for Packaging Ice Cream
* SEC41.04 Gas Used by a Manufacturer
* SEC41.05 Integrated Plants
* SEC41.06 Processing for Wholesale Distribution
* SEC41.07 Pump Used for Conveying Water Prior to Production Process
* SEC41.08 Recapping & Retreading of Tires
* 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
* SEC45.01 Exemption of Electric Co-op Corp.
* SEC45.02 Automobiles for Attorneys
* SEC45.03 Street Repairs
* SEC46.01 Construction Contractor Cutting or Bending Steel Beam
* SEC46.02 Construction of Exempt Public Utility
* SEC46.03 Contractors Installing Stained Glass Windows
* SEC46.04 Fixed Price Construction Contract
* SEC46.05 Outdoor Advertising Signs
* SEC46.06 Contractor 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
* SEC47.03 Frozen Food Lockers
* SEC47.04 Golf Bag Carts and Lockers
* SEC47.06 Miniature Golf Course
* SEC47.10 Riding Academies and Stables
* SEC47.11 Saws and Blades to Butchers
* SEC47.12 Soda Fountains
* SEC47.16 Rental of Equipment Between Affiliated Interests
* SEC47.17 Lease or Rental of Vehicles and Rolling Stock
* SEC47.18 Totalizator Equipment
* SEC47.19 Public Transportation Assistance Taxes and Fees
* SEC47.20 Vehicle Rental Tax
* SEC48.01 Utility Services Used by Exempt Organizations
* SEC48.04 Credit Unions
* SEC49.02 Game, Fish, Animals and Birds
* SEC50.01 Purchases & Sales by Wholesalers
* SEC51.01 Purchases of Replacement Parts
* SEC51.02 Use of Automobile Other than for Resale
* SEC51.04 Remittances for Payment of Sales Tax on Certain Vehicles
* SEC52.01 Purchases of Medicines/Med Supplies, Equipment, Devices, etc.
* SEC52.02 Fabrication of Dental Prosthetics
* SEC52.04 Sellers & Repairers of Eyeglasses
* SEC53.01 Clothing
* SEC53.02 Footwear, Footwear Accessories and Footwear Repairs
* SEC54.01 Delivery Charges
* SEC54.02 Sign Painters
* SEC55.01 Automobile Towing Services
* SEC55.04 Taxidermy Service
* SEC55.05 Cleaning of Animals
* SEC56.01 Maintaining Place of Business within Commonwealth
* SEC57.01 Carbonator for Soda Fountains
* SEC57.02 Gas Used by Restaurants
* SEC57.03 Icemaking Equipment
* SEC57.04 Merchandising Equipment
* SEC57.05 Sale of Equipment to Restaurants
* SEC57.06 Sales Order Books
* SEC57.07 Purchase of Soft Drinks by Liquor Licensees
* SEC58.01-58.02 Taxable & Exempt Personal Property
* SEC58.03 Timbering Operations
* SEC58.04 Commission Vendors
* SEC58.05 Decorated Cottage Cheese Containers
* SEC58.06 Barbers & Beauticians Supplies, Materials, Tools and Equipment
* SEC58.07 Trading Stamps
* SEC58.08 Commercial Airport and Aircraft Operators
* SEC58.09 School Textbook Exemption
* SEC58.10 Water Softeners & Conditioners
* SEC58.11 Taxes Paid/Purchases Resold
* SEC58.12 Flags
* 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
* SEC60.18 Pronouncement/ Sale and Installation of Prefabricated Housing
* SEC60.19 Pronouncement/Computer Software, Hardware and Related Transactions
* SEC60.20 Pronouncement/Telecommunications Service
* SEC60.21 Pronouncement/Commercial Racing Activities
* SEC60.22 Pronouncement/Commercial Motion Pictures
* SEC60.23 Pronouncement/Electric Utility Services
* SEC71.04 Cigarette Tax
* SEC94.01 Pronouncement/Disclaimer of Non-probate Taxable Assets
BUREAU OF BUSINESS TRUST FUND TAXES, DEPT. 280900, HARRISBURG, PA 17128-0900, TELEPHONE (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, DEPT. 280700, HARRISBURG, PA 17128-0700, TELEPHONE (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
* REV-816 Corp Tax Bulletin F-851982 CNI/CIT
* REV-816A Corp Tax Bulletin F-861982 CNI Tax, Delays application of depreciation changes in 1981Federal Economic Recovery Tax Act
* REV-816B Corp Tax Bulletin F-871982 Gilbert Asso, Inc. v. Commonwealth
* REV-816C Corp Tax Bulletin 881983CNI/Interest Rate/Oil Franchise Rate/Installment Payment of Tentative CNI Tax/Mutual Thrift Inst./PURTA/Employment Incentive Payments Credits
* REV-816D Corp Tax Bulletin 891983Tentative CNI/Method 2 Election
* REV-816E Corp Tax Bulletin 901983CNI Tax
* REV-816F Corp Tax Bulletin 911984Act No. 90/Election to be Taxed as a PA S Corp.
* REV-816H Corp Tax Bulletin 93 1984Act No. 29/Reporting and Payment of Public Utility Realty Tax Liability
* REV-816J Corp Tax Bulletin 96Fixed Formula-Valuation of Capital Stock/Domestic and Foreign Corporations
* T-CT-1 Corp Tax Bulletin 98 1985Gross Premiums Tax-Foreign Fire Insurance Co.
* T-CT-2 Corp Tax Bulletin 99 1985Economic Revitalization Tax Credit
* T-CT-3 Corp Tax Bulletin 100 1985Estimated CNI System
* T-CT-4 Corp Tax Bulletin 101 1986Capital Stock/Franchise Tax Regulated Investment Co.
* T-CT-5 Corp Tax Bulletin 102 1986Act 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 1987Act No. 58-Reduction in Capital Stock/Foreign Franchise/Tentative Capital Stock/Tentative Franchise Tax Rates
* T-CT-7 Corp Tax Bulletin 104 1988Notice to Mutual Thrift Institution Taxpayers
* REV-1743 Corp Tax Bulletin 105 1988Tentative Capital Stock/Franchise Tax Method 2 Election
* DCT09 Corp Tax Bulletin 106 Notice to Mutual Thrift Institution Taxpayers
* REV-816L Corp Tax Bulletin 107 1989Shares 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 1991Major Changes on or after January 1, 1991
* REV-173 Corp Tax Bulletin 112A Notice regarding Recomputation of Safe Harbor and Recovery Payments
* REV-174 Corp Tax Bulletin 112B Notice of PA Corporations Fiscal Years beginning in July 1991through and including December 1991
* DCT27 Corp Tax Bulletin 113 1991Utilities Gross Receipts/PURTA
* DCT28 Corp Tax Bulletin 115 1991Tax for Financial Inst. for Shares Tax/Mutual Thrift
* DCT29 Corp Tax Bulletin 114 1991Annuities for Gross Premiums Tax Retroactive to July 1, 1991
* REV-440 Corp Tax Bulletin 116A 1994Act 48 Changes
* REV-440A Corp Tax Bulletin 116B 1994Act 48 Amended Shares Tax/Allowing Apportionment
* REV-440C Corp Tax Bulletin 116C 1995Act 48 Concerning Business Trusts
* REV-440D Corp Tax Bulletin 117 1995Double Weighted Sales Factor, Tax Rate Changes Fixed Formula, Processing Exemptions, Insurance Gross Premiums Tax, Utilities Gross Receipts Tax Commercial Printers & Tax Amnesty
* REV-440E Corp Tax Bulletin 118, Limited Liability Companies (LLC's) Reporting Requirements
* REV-545 PA Research and Development Tax Credit
* DCT35 Special Notice/Mutual Thrift Instructions Conversion to Estimated Payment System
* DCT52 PURTA Brochure
* DCT53 Corp Tax Bulletin 120/Purta Compensating Adjustment
* REV-721 Corp Tax Bulletin 121/Estimated Settlements
* DCT54 Corp Tax Bulletin 122/Tax Transition Impact Limitations
BUREAU OF MOTOR FUEL TAXES, DEPT. 280646, HARRISBURG, PA 17128-0646, TELEPHONE (717) 783-1025.
* DMF49 Policy Statement Motor Carrier
OFFICE OF CRIMINAL TAX, 5TH FLR. STRAWBERRY SQ. HARRISBURG, PA 17128, TELEPHONE (717) 783-9685.
* DCI03 Pamphlet Criminal Tax Evasion
OFFICE OF CRIMINAL TAX, 1854 BROOKWOOD ST., HARRISBURG, PA 17104, TELEPHONE 783-4649
* DCI02 Guide to Cigarette Law Enforcement
PRESS OFFICE, DEPT. 281100, HARRISBURG, PA 17128-1100, TELEPHONE (717) 787-6960.
* DPO4 Tax Update
BUREAU OF RESEARCH, DEPT. 281100, HARRISBURG, PA 17128-1100, TELEPHONE (717) 787-6300.
* DOP3 Compendium of Revenue
* DOP4 Personal Income Tax Statistics
* DOP7 Statistical Supplemental to Tax Compendium
* DOP11 Strategic Planning Update 2000
BUREAU OF INDIVIDUAL TAXES, DEPT. 280600, HARRISBURG, PA 17128-0600, TELEPHONE (717) 787-8346
* 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, DEPT. 281061, HARRISBURG, PA 17128-1061, TELEPHONE (717) 787-1382.
* OCCPLR Office of Chief Counsel Private Letter Rulings (Fee Charged)
PA STATE LOTTERY, 2850 TURNPIKE INDUSTRIAL PARK, MIDDLETOWN, PA, 17057, TELEPHONE (717) 986-4714 (*Or from Lottery Retailer Outlets)
* 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
* *Big 4 Brochure
* *Winning Numbers Lists
* *Super 6 Lotto Brochure
* Winners Newsletter
* Lottery Line-Retailer Newsletter
* *RSL-3 Lottery Retailer License Application
* *RSL-209 Standard Claim Form
* *RSL-291On-Line Payout Odds Card
* *RSL-355 Beneficiary Statement
PENNSYLVANIA SECURITIES COMMISSION
GUIDANCE MANUALS:
* Compendium of Commission and Staff Positions, Summary of Significant Commission
* Orders and Compilations of Staff No-Action Letters
* Small Company Offering Registration (SCOR) In Pennsylvania
* Coordinated Equity Review Notebook
Contact: G. Philip Rutledge (717) 783-5130
STATE
POLICY STATEMENTS:
Secretary of the Commonwealth
* Use of Public Areas Outside the Capitol, 49 Pa. Code 61
State Athletic Commission
* Athletic Agents, 58 Pa. Code 41.1-41.3
Bureau of Professional and Occupational Affairs
State Board of Cosmetology
* Use of Nail Enhancement Products Containing Methyl Methacrylate, 49 Pa. Code
7.143State Board of Dentistry
* Amalgams, 49 Pa. Code 33.213
* Disclosure of Financial or Ownership Interest, 49 Pa. Code 33.214
* Lasers, 49 Pa. Code 33.215
* Anesthesia Permit Requirement for Non-parenteral Pre-medication, 49 Pa. Code 33.344
Contact: Lisa Burns (717) 783-7162
State Board of Medicine
* Disciplinary Guidelines for Use of Anabolic Steroids, 49 Pa. Code 16.97
* Guidelines for Use of Controlled Substances in the Treatment of Pain
* Winter 98/99 Newsletter
Contact: Cindy Warner (717) 783-1400
State Board of Nursing
* Scope of Practice Interpretations, 49 Pa. Code 21.401-21.414
Contact: Ann Steffanic (717) 783-7142
State Board of Examiners of Nursing Home Administrators
* Temporary Permits, 49 Pa. Code 39.17
* Subordinate Supervision, 49 Pa. Code 39.18
* Continuing Education Course Content, 49 Pa. Code 39.32
Contact: Melissa Wilson (717) 783-1389
State Board of Occupational Therapy Education and Licensure
* Policy re: Occupational Therapy in Non-Medical Practice
Contact: Lisa Burns (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: Rita T. Solie (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: Melissa Wilson (717) 783-7155
State Real Estate Commission
* Guideline: Assistants
* Guideline: Home Offices
* Guideline: Team Advertising
Contact: Deborah Sopko (717) 783-3658
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
State Board of Social Work Examiners
* Policy re: Limitation on Numbers of Hours of In-Home, Correspondence or Video or Internet-type Continuing Education
Contact: Clara Flinchum (717) 783-1389
GUIDANCE MANUALS:
Bureau of Professional and Occupational Affairs
* Case Management Guidelines Manual for Professional Health Monitoring Programs
Contact: Robert Wolf (717) 783-4857
State Board of Barber Examiners
* Policy Manual
Contact: Sara Sulpizio (717) 783-3402
State Board of Certified Real Estate Appraisers
* Policy Manual
Contact: Cheryl Lyne (717) 783-3398
State Board of Cosmetology
* Policy Manual
Contact: Sara Sulpizio (717) 783-3402
State Board of Dentistry
* Assignment of Duties to Assistive Personnel: Guidelines
Contact: Lisa Burns (717) 783-7162
State Board of Funeral Directors
* Policy Manual
Contact: Cheryl Lyne (717) 783-3397
State Board of Medicine
* Policy Manual
Contact: Cindy Warner (717) 783-1400
State Board of Nursing
* Staff Suggestions for Nursing Education Curriculum Proposals
* Curriculum Guidelines for the Approval of a CRNP Program
* Criteria for A Self Study Modules at format for LPN IV-Therapy Education Program (1995)
Contact: Ann Steffanic (717) 783-7142
State Board of Physical Therapy
* Policy Manual
Contact: Robert Kline (717) 783-7134
State Board of Psychology
* Policy Manual
Contact: Melissa Wilson (717) 783-7155
State Real Estate Commission
* Policy Manual
Contact: Deborah Sopko (717) 783-3658
Bureau of Commissions, Elections and Legislation
* PA Voter Registration Act: Implementation Manual for County Election Officials
Contact: Terri Marquis (717) 787-5280
DECISIONS:
Bureau of Professional and Occupational Affairs
State Board of Nursing
* Qualifications of preceptors who supervise students = clinical practice (1995)
* Recommendations for Self-Administration of Medications (1996)
* Role of the LPN in care and maintenance of central venous lines (1994)
* Orders conveyed by a Certified Physician Assistant (1994)
Contact: Ann Steffanic (717) 783-7142
INTERNAL GUIDELINES:
Bureau of Professional and Occupational Affairs
State Board of Dentistry
* Probable Cause Screening Committee
Contact: Lisa Burns (717) 783-7162
State Board of Examiners of Nursing Home Administrators
* Continuing Education Audit Guidelines
Contact: Melissa Wilson (717) 783-7155
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