8www.revenue.pa.gov REV-717
credit bureaus or agencies, credit clearinghouses
or credit investigation services. However, the
provision of credit card service with collection by a
central agency, debt counseling or adjustment
services to individuals or billing or collection
services provided by local exchange telephone
companies are not taxable.
c. SECRETARIAL OR EDITING SERVICES (72 P.S.
§ 7201(K)(13), (o)(11); 61 Pa. Code § 60.8)
Services including, but not limited to, editing, letter
writing, proofreading, resume writing, typing or word
processing performed for a purchaser in
Pennsylvania are taxable. Such taxable services do
not include court reporting and stenographic services.
d. EMPLOYMENT AGENCY SERVICES (72 P.S. §
7201(k)(15), (o)(13); 61 Pa. Code § 60.5)
Employment agency services are taxable if the
employee reports to work at a location in
Pennsylvania or if the employee is assigned to work
in Pennsylvania but reports to work at a location
outside of the state. “Employment agency services”
means the service of attempting to procure or
procuring temporary or permanent employment for
prospective employees or employers. Examples of
such services include executive placement services
or labor contractor employment agencies (other
than farm labor).
e. HELP SUPPLY SERVICES (72 P.S. §
7201(k)(15), (o)(13); 61 Pa. Code § 60.4)
Help supply services are taxable if the delivery or use
of the services occurs in Pennsylvania. “Help supply
services” is the provision of an individual by a vendor
to a purchaser when the individual is an employee of
the vendor and is supervised by the purchaser.
Examples of such services include those provided by
labor and manpower pools, employee leasing
services, office help supply services, temporary help
services, usher services and modeling services.
Farm labor services, and human health-related
services are not taxable help supply services.
f. DISINFECTING OR PEST CONTROL SERVICES
(72 P.S. § 7201(k)(14), (o)(12); 61 Pa. Code § 60.3)
Disinfecting or pest control services are taxable
when these services are performed on (1) real
property that is located in Pennsylvania; (2) tangible
personal property located in this Commonwealth
unless it is delivered to a location outside of the
Commonwealth, or (3) tangible personal property
outside this Commonwealth and the property is
delivered to a location in this Commonwealth.
Disinfecting services are services to property that
destroy or sanitize harmful microorganisms,
including deodorizing. Pest control services are
services to trees, shrubs, animals, buildings and
other property that neutralize, exterminate, trap,
recover or prevent pests, including fumigation.
g. BUILDING MAINTENANCE OR CLEANING
SERVICES (72 P.S. § 7201(k)(14), (o)(12);
61 Pa. Code § 60.1)
Building maintenance or cleaning services are
subject to tax when performed in Pennsylvania;
however, building repair services on buildings or
other property that is permanently affixed to realty
are nontaxable.
Building cleaning services are services that include
the removal of dirt, dust, grease or grime on a
building or inside of a building and the keeping of
the building and its contents in a clean, neat,
polished or orderly appearance. Building
maintenance services are routine and periodic
services on a building that keep a building in a
satisfactory operating condition. Example of building
maintenance and cleaning services are janitorial
services, office or interior building cleaning or
maintenance, bulb maintenance and acoustical tile
cleaning services. Building repair services are any
services that do not qualify as either building
cleaning or building maintenance services.
h. LAWN CARE SERVICES (72 P.S. § 7201(k)(17),
(o)(15); 61 Pa. Code § 55.6)
Lawn upkeep services performed in Pennsylvania
are taxable. Lawn care services include, but are not
limited to, fertilizing; mowing; dethatching; applying
herbicides, insecticides, or fungicides; and raking
grass on lawns.
i. SELF-STORAGE SERVICES (72 P.S. §
7201(k)(18), (o)(16); 61 Pa. Code § 60.12)
The provision of a building, a room in a building, or
a secured area within a building with a separate
access for each purchaser for the storage of
personal property is taxable if the self-storage is
located in Pennsylvania. However, safe deposit
boxes provided by financial institutions, storage in
refrigerator or freezer units, storage in commercial
warehouses, facilities for goods distribution and
lockers in airports, bus stations, museums and other
public places are not taxable self-storage services.
j. PREMIUM CABLE SERVICES (72 P.S. §
7201(m); 61 Pa. Code § 60.9)
The sale or use of premium cable service delivered
to a location in Pennsylvania is taxable. Additionally,
the sale, rental or lease of television, audio or radio
equipment for use in connection with premium or
nonpremium cable service is subject to tax.
k. CATERING SERVICES (72 P.S. § 7204(29);
61 Pa. Code § 60.7)
The sale of food for consumption on or off the
premises or on a “take-out” or “to-go” basis is