PRINTER'S NO. 1780
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1536
Session of
2023
INTRODUCED BY RYNCAVAGE AND R. MACKENZIE, JUNE 28, 2023
REFERRED TO COMMITTEE ON FINANCE, JUNE 28, 2023
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in sales and use tax, further providing for
definitions and for exclusions from tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 201(k)(14), (o)(12) and (aa) and 204(51)
of the act of March 4, 1971 (P.L.6, No.2), known as the Tax
Reform Code of 1971, are amended to read:
Section 201. Definitions.--The following words, terms and
phrases when used in this Article II shall have the meaning
ascribed to them in this section, except where the context
clearly indicates a different meaning:
* * *
(k) "Sale at retail."
* * *
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
(14) The rendition for a consideration of disinfecting or
pest control services[, building maintenance or cleaning
services].
* * *
(o) "Use."
* * *
(12) The obtaining by the purchaser of disinfecting or pest
control services[, building maintenance or cleaning services].
* * *
[(aa) "Building maintenance or cleaning services."
Providing services which include, but are not limited to,
janitorial, maid or housekeeping service, office or interior
building cleaning or maintenance service, window cleaning
service, floor waxing service, lighting maintenance service such
as bulb replacement, cleaning, chimney cleaning service,
acoustical tile cleaning service, venetian blind cleaning,
cleaning and maintenance of telephone booths or cleaning and
degreasing of service stations. This term shall not include
repairs on buildings and other structures; nor shall this term
include the maintenance or repair of boilers, furnaces and
residential air conditioning equipment or parts thereof; the
painting, wallpapering or applying other like coverings to
interior walls, ceilings or floors; or the exterior painting of
buildings.]
* * *
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(51) The sale at retail or use of interior office building
cleaning services [but only as relates to the costs of the
20230HB1536PN1780 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
supplied employe, which costs are wages, salaries, bonuses and
commissions, employment benefits, expense reimbursements, and
payroll and withholding taxes, to the extent that these costs
are specifically itemized or that these costs in aggregate are
stated in billings from the vender or supplying entity].
* * *
Section 2. The amendment of sections 201(k)(14), (o)(12) and
(aa) and 204(51) of the act shall apply to the sale at retail or
use of building maintenance and cleaning services after July 1,
2023.
Section 3. This act shall take effect immediately.
20230HB1536PN1780 - 3 -
1
2
3
4
5
6
7
8
9
10
11