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§ 3407-102. Definitions

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 2. Taxes Levied by the State
Consumers Sales Tax Act
Article I. Short Title and Definitions
72 P.S. § 3407-102
§ 3407-102. Definitions
Currentness
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:
(1) “Business.” Any and all activities engaged in or caused to be engaged in with the object of gain or economic benefit, direct or indirect.
(2) “Department.” The Department of Revenue of this Commonwealth.
(3) “Sale Price.” The amount received in money, credits or intangible property from sales at retail, without deduction on account of the cost of property sold, amounts paid for interest, discounts, losses or any other expenses or burdens whatsoever. In computing sale price, there may be deducted any credit actually given or refund actually paid for goods returned and any credit actually given or allowance actually made for any tangible personal property actually taken in trade or exchange for the whole or any part of the sale price of the property sold.
(4) “Person.” Any natural person, firm, partnership, association, corporation, fiduciary, or other entity, carrying on business. Whenever used in any provision of this act which prescribes or imposes a 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. A firm, partnership, association or a corporation may be subjected as an entity, however, to the payment of a fine.
(5) “Purchaser.” Any person who purchases tangible personal property in any transaction taxable under this act.
(6) “Seller.” Any person engaged in the business of selling tangible personal property at retail, and it shall be immaterial whether the goods sold are or are not manufactured or produced by the seller.
(7) “Sale at Retail.” Any transaction by which the ownership of tangible personal property is transferred for a consideration, when such transfer is made to the transferee for consumption or use. The term “sale at retail” includes any rental, bailment lease, conditional sale and any other transaction, under whatever name or form, whereby title being retained for security is ultimately to pass to the purchaser or whereby possession is transferred in lieu of a transfer of title.
The term “sale at retail” does not include:
(a) Sales for the purpose of resale of tangible personal property in its original form.
(b) Any isolated sale of tangible personal property, other than motor vehicles, trailers and semi-trailers, by one not a seller and not made in the ordinary course of the transferor’s business.
(c) Any isolated sale of tangible personal property, other than motor vehicles, trailers and semi-trailers, by one who, though a seller, is not such a seller with respect to the article sold, but all sales by a seller shall be presumed to be sales at retail.
(d) Sales of intoxicating liquors, including malt and brewed beverages.
(e) Sales of cigarettes.
(f) Sales of gasoline and other motor fuels.
(g) Sales of utility services, the gross receipts from which are taxed by the Commonwealth.
(h) Sales to the Commonwealth or any of its agencies or political subdivisions or to authorities created by or pursuant to law.
(i) Sales to the United States or any of its agencies.
(j) Sales in interstate and foreign commerce, but only in the instances and to the extent that the Commonwealth is prohibited from taxing such sales by the Constitution of the United States.
(k) Sales of newspapers, magazines and other periodicals.
(l) Sales of medicine on prescription, sales of 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, sales of false teeth by a dentist and the materials used by a dentist in dental treatment, sales of eyeglasses when especially designed or prescribed by an opthalmologist, oculist or optometrist for the personal use of the owner or purchaser, and sales of artificial braces and supports designed solely for the use of crippled persons.
(m) Sales of 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) Sale of clothing and shoes, but not jewelry or any other object not worn primarily to cover the human body against nakedness or cold.
(o) Sales of 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.
(p) The performance of personal service.
(q) Sales of 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.
(r) Sales of tangible personal property intended for use and used in a church for religious purposes.
(s) Sales of water by water companies, political subdivisions or authorities.
(8) “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 evidence of an interest in property or evidence of debt.
(9) “Tax.” Any tax, interest or penalty imposed or levied under the provisions of this act.
(10) “Taxpayer.” Any retail dealer or any person making sales taxable under this act.
(11) “Ultimate consumer.” As referring to any tangible personal property, any person who uses or consumes such tangible personal property.
(12) “Wholesale dealer.” Any person engaged in the business of selling tangible personal property to retail dealers for resale only and not for personal use or consumption.

Credits

1953, July 13, P.L. 389, No. 86, § 102. Amended 1953, July 29, P.L. 997, No. 251, § 1.
72 P.S. § 3407-102, PA ST 72 P.S. § 3407-102
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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