§ 60.3. Disinfecting or pest control services.
(a) Definitions. The following words and terms, when used in this section, have the following meanings, unless the context clearly indicates otherwise:
Administrative supplies—(i) Tangible personal property which is consumed in one of the following manners:
(A) Used but not transferred by a vendor in the performance of this service.
(B) Transferred by a vendor to another party in connection with the performance of the vendor’s services when the property is not a critical element of the service.
(ii) Examples of this property include sales invoices, receipts, contracts, estimate sheets, confirmations or other similar items.
Agricultural commodity—An unprocessed farm product.
Disinfecting—The performance of services to property which destroys or sanitizes harmful microorganisms, including deodorizing.
Fumigation—The performance of services to property which disinfects or destroys pests through the use of smoke, gas, gaseous chemicals or other fumigants.
Pest—A form of animal life which is considered detrimental, including termites, insects or rodents. The term does not include plant life including weeds.
Pest control—The performance of services to trees, shrubs, animals, buildings and other property which neutralizes, exterminates, traps, recovers or prevents pests, including fumigation.(b) Scope. Effective October 1, 1991, the sale at retail or use of disinfecting or pest control services is subject to tax when these services are:
(1) Performed on real property which is located in this Commonwealth.
(2) Performed on tangible personal property located in this Commonwealth unless the property is delivered to a location outside of this Commonwealth.
(3) Performed on tangible personal property outside this Commonwealth and the property is delivered to a location in this Commonwealth.
(c) Taxable examples. The following are examples of taxable disinfecting or pest control services:
(1) Inspection or certification provided in conjunction with disinfecting, deodorizing, exterminating, fumigating or pest control services whether or not billed separately.
(2) Service policy fees or renewals for disinfecting, deodorizing, exterminating, fumigating or pest control services.
(3) Deodorizing and disinfecting buildings, restrooms, washrooms or other areas in a building.
(4) Disinfecting hot tubs, food processing equipment, wearing apparel, medical instruments, trucks, containers or other property.
(5) Pest proofing.
(6) Disinfecting, deodorizing, exterminating, fumigating or pest control services purchased by persons engaged in manufacturing, processing, rendering public utilities services, mining, printing or photography.
(d) Examples. The following are examples of services which are not disinfecting or pest control services:
(1) Inspection or certification not provided in conjunction with disinfecting, fumigating, deodorizing or pest control services.
(2) Application of herbicides or fungicides to property other than lawns.
(3) Integrated pest management planning programs not involving other pest control services.
(e) Purchase price. Tax shall be imposed on the total charge for disinfecting or pest control services. The failure to state taxable disinfecting or pest control services from other nontaxable charges on the invoice requires the charging of tax on the total invoice amount.
(f) Exclusions.
(1) Disinfecting or pest control services are exempt if they are purchased by qualified charitable organizations, volunteer fire companies, religious organizations and nonprofit educational institutions, except if used in an unrelated trade or business. The services are also exempt if purchased by the Federal government or its instrumentalities; or the Commonwealth, its instrumentalities or subdivisions including public school districts. The manufacturing, mining, processing or the public utility exclusion does not apply.
(2) The vendor of disinfecting or pest control services may claim the resale exemption upon its purchase of tangible personal property which is transferred to its purchaser or a third party in the performance of its disinfecting or pest control services. The vendor may also purchase disinfecting or pest control services from another provider which the vendor resells to its customer. The vendor may not claim the resale exemption upon its purchase of administrative supplies or the purchase of other taxable services which it may use in the performance of its disinfecting or pest control services.
(i) The following are examples of property which may be purchased exempt for resale when used in the performing of disinfecting or pest control services:
(A) Insecticides or other similar types of chemicals.
(B) Dispensers and dispenser paper towels.
(C) Dispenser soap and dispenser deodorants.
(ii) The following are examples of property which are taxable when used in the performing of disinfecting or pest control services:
(A) Spray applicators.
(B) Mops and brushes.
(C) Animal traps.
(D) Administrative supplies.
(3) The spraying of gypsy moth control chemicals on trees which are intended for commercial harvesting is exempt.
(4) The purchase of disinfecting or pest control services which are predominately used directly in farming, dairying, agriculture, floriculture and horticulture, effective January 1, 1992, is exempt.
(5) The fumigation of agricultural commodities or containers for agricultural commodities, effective January 1, 1992, is exempt.
Source The provisions of this § 60.3 adopted January 8, 1993, effective January 9, 1993, 23 Pa.B. 179.
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