wfmgmt

1 Purchase Price. (1) Effective October 1

Effective October 1, 1991, the sale at retail or use of employment company services goes through tax. (1) An employe reporting to work at a location in this Commonwealth is subject to tax. (2) An employe reporting to work at a location outside of this Commonwealth is not subject to tax, unless the employe is appointed to work in this Commonwealth.weforum.org (3) If the employe lies in this Commonwealth, it is presumed that the employment agency goes through tax unless documentation supports the reporting to an area beyond this Commonwealth. (c) Examples of taxable services. The following are examples of taxable employment service services: (1) A Pennsylvania resident contacts a Pennsylvania vendor and is put with an employer at a place in this Commonwealth. (2) A Pennsylvania resident contacts an Ohio supplier and is positioned with an employer at an area in this Commonwealth. (3) A Pennsylvania company contacts a vendor 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 positioned with a company at a place in this Commonwealth. (5) A Pennsylvania vendor paid on a hourly rate interviews and recommends a prospective employe to a company. (d) Examples of services which are not employment service services. The following are examples of services which are not employment service services: (1) A Pennsylvania resident contacts a Pennsylvania supplier and is positioned with a company at a place beyond this Commonwealth. (2) A Pennsylvania resident contacts a New York supplier and is positioned with a company in New Jersey. (3) A New York resident contacts a Pennsylvania supplier and is positioned with an employer at a location in New York. (4) A Pennsylvania company contacts a vendor beyond this Commonwealth and accepts an employe for its out-of-State location. (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 fee. (2) Effective January 1, 1992, the purchase rate of work company services based on tax is the service fee if the employe expenses are independently mentioned