PROMOTER is Any enTeRPRise engAgeD in RenTing, leAsing, oR gRAnTing PeR- |
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mission To Any PeRson To use sPACe AT A show foR The DisPlAy oR foR The |
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PRomoTeR liCense |
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seCTion 18 |
sAle of TAngible PeRsonAl PRoPeRTy oR seRviCes. |
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PUBLIC TRANSPORTATION ASSISTANCE FUND TAX is A TAx oR fee imPoseD on eACh |
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sAles use AnD hoTel |
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sAle in PennsylvAniA of new TiRes foR highwAy use, on The leAse of moToR |
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oCCuPAnCy TAx liCense |
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vehiCles, AnD on The RenTAl of moToR vehiCles. The TAx is Also levieD on The |
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seCTion 18 |
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PubliC TRAnsPoRTATion |
sTATe TAxAble vAlue of uTiliTy ReAlTy of enTeRPRises subJeCT To The PubliC |
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uTiliTy ReAlTy TAx AnD on PeTRoleum Revenue of oil ComPAnies. |
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AssisTAnCe TAx liCense |
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REPORTING AND PAYMENT METHODS offeR The enTeRPRise The AbiliTy To file |
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CeRTAin TAx ReTuRns AnD mAKe eleCTRoniC PAymenTs ThRough The eleCTRon- |
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iC TAx infoRmATion AnD DATA exChAnge sysTem (e-TiDes) oR The Telefile |
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sysTem. eleCTRoniC PAymenT mAy Also be mADe ThRough eleCTRoniC funDs |
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AuThoRiZATion |
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seCTion 12 |
TRAnsfeR (efT) oR CReDiT CARD. unemPloymenT ComPensATion (uC) wAges mAy |
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AgReemenT |
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be RePoRTeD viA A mAgneTiC meDium. in CeRTAin insTAnCes, An enTeRPRise mAy |
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eleCT To finAnCe uC CosTs unDeR A ReimbuRsemenT meThoD RATheR ThAn The |
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ConTRibuToRy meThoD. |
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SALES TAX isAn exCise TAx imPoseD on The ReTAil sAle oR leAse of TAxAble, TAn- |
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sAles use AnD hoTel |
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seCTion 18 |
gible PeRsonAl PRoPeRTy, AnD on sPeCifieD seRviCes. |
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oCCuPAnCy TAx liCense |
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l HOTEL OCCUPANCY TAX is An exCise TAx imPoseD on eveRy hoTel oR moTel |
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sAles use AnD hoTel |
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seCTion 18 |
Room oCCuPAnCy less ThAn 30 ConseCuTive DAys. |
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oCCuPAnCy TAx liCense |
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l LOCALSALES TAX mAy be imPoseD in PhilADelPhiAoRAllegheny CounTies, in |
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sAles use AnD hoTel |
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ADDiTion To The sTATe sAles AnD use TAx, on The ReTAil sAle oR use of TAn- |
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gible PeRsonAl PRoPeRTy AnD seRviCes AnD on hoTel/moTel oCCuPAnCies. |
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oCCuPAnCy TAx liCense |
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seCTion 18 |
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SALES TAX EXEMPT STATUS FOR CHARITABLEAND RELIGIOUS ORGANIZATIONS is The |
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QuAlifiCATion of An insTiTuTion of PuRely PubliC ChARiTy To be exemPT fRom |
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CeRTifiCATe of exemPT |
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seCTion 22 |
sAles AnD use TAx on The PuRChAse of TAngible PeRsonAl PRoPeRTy oR seR- |
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sAles TAx sTATus |
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viCes foR use in ChARiTAble ACTiviTy. |
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l smAll gAmes of ChAnCe |
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SMALL GAMES OF CHANCE is The RegulATion of limiTeD gAmes of ChAnCe ThAT |
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DisTRibuToR liCense |
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QuAlifieD ChARiTAble AnD non-PRofiT oRgAniZATions CAn oPeRATe in Penn- |
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AnD/oR |
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seCTion 20 |
sylvAniA. |
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mAnufACTuReR |
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RegisTRATion CeRTifiCATe |
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TRANSIENT VENDOR is Any enTeRPRise whose business sTRuCTuRe is sole PRo- |
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PRieToR oR PARTneRshiP, noT hAving A PeRmAnenT PhysiCAl business loCATion |
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TRAnsienT venDoR |
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seCTion 18 |
in PennsylvAniA, whiCh sells TAxAble, TAngible PeRsonAl PRoPeRTy oR PeR- |
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CeRTifiCATe |
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foRms TAxAble seRviCes in PennsylvAniA. |
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UNEMPLOYMENT COMPENSATION (UC) PRoviDes A funD fRom whiCh ComPensATion |
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is PAiD To woRKeRs who hAve beCome unemPloyeD ThRough no fAulT of TheiR |
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own. ConTRibuTionsARe ReQuiReD To be mADe byAll emPloyeRs who PAy wAges |
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seCTions 7, 9, |
To inDiviDuAls woRKing in PA AnD whose seRviCes ARe CoveReD unDeR The uC |
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APPliCATion foR |
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if APPliCAble |
lAw. This TAx mAy inCluDe emPloyee ConTRibuTions wiThhelD by emPloyeRs |
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10 AnD 14 |
fRom eACh emPloyee’s gRoss wAges. (see emPloyeR wiThholDing DefiniTion) |
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exPeRienCe ReCoRD AnD |
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ReseRve ACCounT |
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seCTions 14, |
l APPLICATION FOR PA UC EXPERIENCE RECORD AND RESERVE ACCOUNT BAL- |
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bAlAnCe of PReDeCessoR |
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15. if APPliC- |
ANCE enAbles The RegisTeRing enTeRPRise To benefiT fRom A PReDeCes- |
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Able, 16 |
soR’s RePoRTing hisToRy. RefeR To The insTRuCTions To DeTeRmine if This |
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is ADvAnTAgeous. |
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USE TAX is An exCise TAx imPoseD on PRoPeRTy useD in PennsylvAniA on whiCh |
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use TAx ACCounT |
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seCTion 18 |
sAles TAx hAs noT been PAiD. |
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VEHICLE RENTAL TAX is imPoseD on RenTAl ConTRACTs by enTeRPRises hAving |
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sAles use AnD hoTel |
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AvAilAble foR RenTAl: (1) 5 oR moRe moToR vehiCles DesigneD To CARRy 15 oR |
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oCCuPAnCy TAx liCense |
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seCTion 18 |
less PAssengeRs, oR (2) TRuCKs, TRAileRs, oR semi-TRAileRs useD in The TRAns- |
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PTA liCense |
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PoRTATion of PRoPeRTy. A RenTAl ConTRACT is foR A PeRioD of 29 DAys oR less. |
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WHOLESALER CERTIFICATE PeRmiTs An enTeRPRise solely engAgeD in selling |
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TAngible PeRsonAl PRoPeRTy AnD/oR seRviCes foR ResAle. To PuRChAse TAngi- |
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wholesAleR CeRTifiCATe |
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seCTion 18 |
ble PeRsonAl PRoPeRTy oR seRviCes foR ResAle TAx-fRee when useD in The |
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noRmAl CouRse of The enTeRPRise’s business. |
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WORKERS’ COMPENSATION COVERAGE is MANDATORY AnD PRoTeCTs emPloyees |
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fRom wAge loss benefiTs AnD meDiCAl exPenses inCuRReD As A ResulT of Job |
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RelATeD inJuRies oR DiseAses. emPloyeRs ThAT mAinTAin woRKeRs’ ComPensA- |
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Tion CoveRAge ARe immune To lAwsuiTs flowing fRom woRK-RelATeD inJuRies |
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oTheR ThAn Those ACTions fileD unDeR The woRKeRs’ ComPensATion ACT. |
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eveRy emPloyeR liAble unDeR The PA woRKeRs’ ComPensATion ACT shAll |
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woRKeRs’ ComPensATion |
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seCTion 9 |
insuRe The PAymenT of ComPensATion wiTh The sTATe woRKmen’s insuRAnCe |
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CoveRAge |
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funD, oR wiTh Any PRivATe insuRAnCe ComPAny, oR muTuAl AssoCiATion oR |
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ComPAny, AuThoRiZeD To insuRe suCh liAbiliTy in This CommonweAlTh oR by |
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seCuRing The AuThoRiTy To self-insuRe. UNLESS ALL emPloyees ARe exCluDeD |
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fRom The CoveRAge ReQuiRemenTs, AnD fAll inTo one oR moRe of The exemPT |
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CATegoRies, woRKeRs’ ComPensATion musT be ConTinuAlly mAinTAineD wiTh |
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no inTeRRuPTion in CoveRAge. |
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