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PA Bulletin, Doc. No. 06-392

STATEMENTS OF POLICY

Title 61--REVENUE

DEPARTMENT OF REVENUE

[61 PA. CODE CH. 60]

Building Maintenance or Building Cleaning Services

[36 Pa.B. 1130]

   The Department of Revenue (Department) has adopted a statement of policy under the authority in § 3.2 (relating to statements of policy). The statement of policy amends § 60.1 (relating to building maintenance or building cleaning services) and takes effect immediately upon publication in the Pennsylvania Bulletin.

   This statement of policy is promulgated by the Department to reflect a legislative change made to the definition of ''building maintenance or building cleaning services'' that was set forth in the act of May 24, 2000 (P. L. 106, No. 23) (72 P. S. § 7201(aa)). Additionally, the Department is amending the examples of services that are not building maintenance services or building cleaning services under § 60.1(e) to include maintenance or repairs on residential air-conditioning equipment and parts.

   Specific questions relating to information provided in this statement of policy should be directed to the Department of Revenue, Office of Chief Counsel, Dept. 281061, Harrisburg, PA 17128-1061.

   (Editor's Note:  Title 61 of the Pennsylvania Code is amended by amending a statement of policy in § 60.1 to read as set forth in Annex A.)

GREGORY C. FAJT,   
Secretary

   Fiscal Note:  15-433. No fiscal impact; (8) recommends adoption.

Annex A

TITLE 61.  REVENUE

PART I.  DEPARTMENT OF REVENUE

Subpart B.  GENERAL FUND REVENUES

ARTICLE II.  SALES AND USE TAX

CHAPTER 60.  SALES AND USE TAX PRONOUNCEMENTS--STATEMENTS OF POLICY

§ 60.1.  Building maintenance or building cleaning services.

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   (b)  Scope.

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   (2)  Between October 1, 1991, and January 1, 1992, painting and wallpapering of buildings, other than new construction, and maintenance services or cleaning services of boilers, furnaces or parts thereof were taxable. Effective January 1, 1992, the following services are not taxable: the interior painting, wallpapering and application of other like coverings to walls, ceilings or floors; the exterior painting of buildings; and maintaining, cleaning, or repairing of boilers, furnaces or parts thereof. Effective July 1, 2000, the maintenance or repairs of residential air-conditioning equipment or parts thereof are not taxable.

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   (e)  Examples of services which are not building maintenance services or building cleaning services. The following are examples of services which are not building maintenance services or building cleaning services:

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   (13)  Maintenance of residential air-conditioning equipment or parts thereof (effective July 1, 2000).

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[Pa.B. Doc. No. 06-392. Filed for public inspection March 10, 2006, 9:00 a.m.]


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