§ 3406-102. Definitions
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 3406-102
§ 3406-102. Definitions
The following words, terms and phrases when used in this act shall have the meaning ascribed to them in this section, except where the context clearly indicates a different meaning:
(2) “Person.” Any natural person, firm, partnership, association, corporation, fiduciary, or other entity. Whenever used in any provision of this act which prescribes or imposes fine or imprisonment or both, the term “person,” as applied to a firm, partnership or association, shall include the members thereof, and, as applied to a corporation, the officers thereof: Provided, That a firm, partnership, association or a corporation may be subjected as an entity to the payment of a fine.
The term “storage, use or other consumption” does not apply to:
(k) Medicine on prescription, crutches, wheelchairs for the use of cripples and invalids, and when designed to be worn on the person of the purchaser or user, artificial limbs, artificial eyes and artificial hearing devices, false teeth purchased from a dentist and the materials used by a dentist in dental treatment, eyeglasses when especially designed or prescribed by an ophthalmologist, oculist or optometrist for the personal use of the owner or purchaser, and artificial braces and supports designed solely for the use of crippled persons.
(l) Bakery products, milk, groceries and meat as food products for human consumption. For the purposes of this clause, (i) “milk” shall mean raw milk products from domestic animals or such milk when processed or canned; (ii) “groceries” shall mean all food products and all food ingredients for human consumption or for use in the preparation thereof for human consumption, ordinarily sold in grocery stores, except candies, confections, soft drinks, tobacco or tobacco products; (iii) “meat” shall include the flesh of animals, fish, sea food, poultry and game.
(n) Tangible personal property (i) which is to be used in fabricating, compounding or manufacturing tangible personal property or in producing public utility service to be sold ultimately at retail, or (ii) which is to be used in the process of farming, agriculture or horticulture and which, in either event, becomes an ingredient or component part of the fabricated, compounded or manufactured tangible personal property or public utility product or of the product of farming, agriculture or horticulture, or is consumed in the process of fabrication, compounding, manufacturing or producing or in the process of farming, agriculture or horticulture, or (iii) which is to be used in the production or delivery of public utility service.
(q) Tangible personal property intended for incorporation and incorporated into a building, road, street, bridge, or other structure, provided such property is so incorporated pursuant to a contract entered into prior to the effective date of this act, and provided further that the person so incorporating such property submit to the department proof of the facts in such form as the department may require.
(5) “Purchase.” Acquiring tangible personal property for a consideration, whether the transaction was effected by a transfer of title or of possession or of both, or a license to use or consume, whether such transfer shall have been absolute or conditional and by whatsoever means the same shall have been effected and whether such consideration be a price or rental in money or by way of exchange or barter. “Purchase” shall include production even though the article produced is used, stored or consumed by the producer thereof.
(6) “Seller.” The person from whom a purchase is made and every person engaged in this Commonwealth or elsewhere in the business of selling tangible personal property for storage, use or other consumption in this Commonwealth. When, in the opinion of the department, it is necessary for the efficient administration of this act to regard any salesman, representative, peddler or canvasser as the agent of a dealer, distributor, supervisor or employer under whom he operates or from whom he obtains tangible personal property sold by him for storage, use or other consumption in this Commonwealth, irrespective of whether or not he is making such sales on his own behalf or on behalf of such dealer, distributor, supervisor or employer, the department may so regard him and may regard such dealer, distributor, supervisor or employer as the “seller” for the purpose of this act.
(7) “Seller Maintaining a Place of Business in This Commonwealth.” Any seller having or maintaining within this Commonwealth, directly or through a subsidiary, an office, distribution house, saleshouse, warehouse, or other place of business, or any agent operating wholly within this Commonwealth under the authority of the seller or its subsidiary, irrespective of whether such place of business or agent is located permanently or temporarily in this Commonwealth or whether such seller or subsidiary is authorized to do business within this Commonwealth.
(9) “Price.” The amount paid in money, credits, property or other consideration for purchases, without deduction on account of the cost of property purchased, amounts paid for interest, discounts, losses or any other expenses or burdens. Credit actually given or refund actually paid for goods returned may be deducted.
(10) “Tangible Personal Property.” Corporeal personal property including, but not restricted to, goods, wares and merchandise. The term “tangible personal property” does not include money, deposits in banks, shares of stock, bonds, notes, credits, or evidences of an interest in property or evidences of debt.
Credits
1953, July 13, P.L. 377, No. 85, § 102.
72 P.S. § 3406-102, PA ST 72 P.S. § 3406-102
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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