Purchase Price. (1) Effective October 1
239.00 £
Published date: 2025/07/04
- Location: T1y 6z8, Kentucky, United States
Effective October 1, 1991, the sale at retail or use of employment firm services undergoes tax. (1) An employe reporting to operate at an area in this Commonwealth is subject to tax. (2) An employe reporting to operate at an area outside of this Commonwealth is not subject to tax, unless the employe is assigned to operate in this Commonwealth. (3) If the employe is located in this Commonwealth, it is presumed that the employment service service is subject to tax unless documents supports the reporting to a place 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 placed with an employer at a place in this Commonwealth. (2) A Pennsylvania resident contacts an Ohio supplier and is placed with a company at a place in this Commonwealth.
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