NOTICES
INDEPENDENT REGULATORY REVIEW COMMISSION
Notice of Comments Issued
[35 Pa.B. 706] Section 5(g) of the Regulatory Review Act (71 P. S. § 745.5(g)) provides that the Independent Regulatory Review Commission (Commission) may issue comments within 30 days of the close of the public comment period. The Commission comments are based upon the criteria contained in section 5.2 of the Regulatory Review Act (71 P. S. § 745.5b).
The Commission has issued comments on the following proposed regulations. The agency must consider these comments in preparing the final-form regulation. The final-form regulation must be submitted within 2 years of the close of the public comment period or it will be deemed withdrawn.
Reg. No. Agency/Title Close of the Public
Comment PeriodIRRC
Comments Issued16-34 State Athletic Commission
Communicable Disease Testing
34 Pa.B. 6150 (November 13, 2004)12/13/04 1/12/05 15-426 Department of Revenue
Sales and Use Tax; Prebuilt Housing
34 Pa.B. 6245 (November 20, 2004)12/20/04 1/19/05
State Athletic Commission Regulation # 16-34
(IRRC # 2445)
Communicable Disease Testing
January 12, 2005 We submit for your consideration the following comment that includes references to the criteria in the Regulatory Review Act (71 P. S. § 745.5b) which have not been met. The State Athletic Commission (SAC) must respond to these comments when it submits the final-form regulation. The public comment period for this regulation closed on December 13, 2004. If the final-form regulation is not delivered within two years of the close of the public comment period, the regulation will be deemed withdrawn.
1. Section 1.1. Definitions.--Consistency with existing regulations.
The definition of ''communicable disease'' includes the phrase ''such as Hepatitis.'' To be consistent with the Department of Health definition of ''communicable disease'' located at 28 Pa. Code Section 27.1, this phrase should be deleted.
2. Section 21.8. Boxers.--Clarity.
Subsection (a) contains new language that states, ''and any other communicable disease as defined in Section 1.1 (relating to definitions).'' However, the definition of ''Communicable disease'' in Section 1.1 does not list specific communicable diseases. The SAC has indicated that it would currently require testing only for Human Immunodeficiency Virus (HIV) and Hepatitis C. The HIV requirements are set forth in existing language in this section. For consistency, the requirements for the Hepatitis testing should be included in this section and deleted from the definition, as recommended previously.
Department of Revenue Regulation # 15-426
(IRRC # 2446)
Sales and Use Tax; Prebuilt Housing
January 19, 2005 We submit for your consideration the following comments that include references to the criteria in the Regulatory Review Act (71 P. S. § 745.5b) which have not been met. The Department of Revenue (Department) must respond to these comments when it submits the final-form regulation. The public comment period for this regulation closed on December 20, 2004. If the final-form regulation is not delivered within two years of the close of the public comment period, the regulation will be deemed withdrawn.
1. Subsection 31.33(a) Definitions.--Consistency with statute; Clarity.
The definitions of the following terms in the regulation vary from the statutory definitions of the terms in 72 P. S. § 7201:
* Prebuilt housing
* Prebuilt housing builder
* Prebuilt housing purchaser
* Prebuilt housing sale
* Purchase price
* Used prebuilt housing
The Department should revise the definitions to mirror the statutory definitions, replace the regulatory definitions with citations to the statute, or explain the need to vary from the statute.
2. Subsection 31.33(c) Prebuilt housing manufacturer's election to collect tax.--Reasonableness; Need; Feasibility.
Paragraph (2)
Under 72 P. S. § 7201(g)(8) in the definition of ''purchase price,'' a manufacturer who precollects tax ''shall have the option to collect tax on sixty percent of the selling price or one hundred percent of the actual cost of the supplies and materials used in the manufacture of the prebuilt housing.'' Paragraph (2) of the regulation precludes this option for manufacturers who also act as builders. Under the regulation, they can only use a purchase price of 60% of the manufacturer's selling price. The Department should explain the rationale for and need to restrict the method to collect tax under this circumstance.
Paragraph (3)
This paragraph states, ''A prebuilt housing manufacturer is not permitted to alternate between these two methods of calculation without prior authorization from the Department.'' The Department should explain the need for Department authorization. If prior authorization is necessary, the regulation should state how a manufacturer would request prior authorization and what criteria the manufacturer would have to satisfy.
3. Miscellaneous Clarity Issues
a) In Subsection 31.33(a), the definition of ''prebuilt housing manufacturer'' lacks clarity because the definition uses the same words as the term being defined.
b) The opening sentence of Paragraph 31.33(c)(1) uses the phrase ''the law'' twice. These general references should be replaced with citations to the applicable portions of the law.
c) The opening sentence of Subsection 31.33(e) discusses the changes in the law. This sentence is not needed.
d) Subsections 31.33(e) and (f) state certain items are ''governed by § 31.11.'' Since Section 31.11 is a definitions section, a broader cross reference should be used to all provisions that govern the items outlined in Subsections (e) and (f) respectively.
JOHN R. MCGINLEY, Jr.,
Chairperson
[Pa.B. Doc. No. 05-206. Filed for public inspection January 28, 2005, 9:00 a.m.]
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