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Purchase Price. (1) Effective October 1

Effective October 1, 1991, the sale at retail or use of work company services undergoes tax. (1) An employe reporting to operate at an area in this Commonwealth undergoes tax. (2) An employe reporting to operate at an area outside of this Commonwealth is not subject to tax, unless the employe is designated to operate in this Commonwealth. (3) If the employe lies in this Commonwealth, it is presumed that the employment service service undergoes tax unless paperwork supports the reporting to a location outside of this Commonwealth. (c) Examples of taxable services. The following are examples of taxable employment firm services: (1) A Pennsylvania resident contacts a Pennsylvania vendor and is placed with an employer at a location in this Commonwealth. (2) A Pennsylvania resident contacts an Ohio vendor and is placed with a company at an area in this Commonwealth. (3) A Pennsylvania company contacts a supplier outside this Commonwealth and accepts an employe for its area in this Commonwealth. (4) A New york city resident contacts a New York supplier and is put with a company at an area in this Commonwealth. (5) A Pennsylvania supplier paid on a per hour rate interviews and suggests a possible employe to a company. (d) Examples of services which are not employment company services. The following are examples of services which are not work firm services: (1) A Pennsylvania resident contacts a Pennsylvania supplier and is placed with a company at a location beyond this Commonwealth. (2) A Pennsylvania resident contacts a New York supplier and is positioned with an employer in New Jersey. (3) A New York resident contacts a Pennsylvania vendor and is placed with a company at a place in New york city. (4) A Pennsylvania company contacts a vendor outside of this Commonwealth and accepts an employe for its out-of-State area. (e) Purchase price. (1) Effective October 1, 1991, through December 31, 1991, the purchase price of employment service services subject to tax is the gross charge. (2) Effective January 1, 1992, the purchase price of employment firm services based on tax is the service fee if the employe expenses are separately stated; otherwise, the gross fee goes through tax. (3) If the purchase price is canceled or renegotiated, tax is due on the adjusted purchase rate. If a modification to the tax happens, the vendor is permitted to offset the modification versus existing tax liabilities. (4) If the purchase cost is paid on an installment basis, the tax is due on the full purchase price and is payable at the time the buyer accepts the agreement or within thirty days of approval of the contract. (f) Exclusions. (1) Employment service are exempt if acquired by certified charitable companies, volunteer fire business, spiritual organizations and nonprofit academic institutions, other than if utilized in an unassociated trade or business. The services are likewise exempt if purchased by the Federal government or its instrumentalities; or the Commonwealth, its instrumentalities or neighborhoods including public school districts. The manufacturing, mining, processing, utility, farming, dairying, farming, horticulture or floriculture exemption does not apply. (2) Employment services supplied by theatrical employment firms or motion picture casting bureaus. (3) Farm labor. (4) A supplier of employment service services might claim the resale exemption upon its purchase of concrete personal home which is transferred to its purchaser or a 3rd party in the efficiency of its employment service services. The supplier might likewise buy employment service services from another service provider which the supplier resells to its customer. The supplier might not claim the resale exemption upon its purchase of administrative materials or the purchase of another taxable service which it might use in the performance of its employment agency services.
Source

The arrangements of this § 60.5 embraced January 8, 1993, effective January 9, 1993, 23 Pa. B. 182.

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