Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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PA Bulletin, Doc. No. 99-1295l

[29 Pa.B. 4213]

[Continued from previous Web Page]


REVENUE

PLEASE ORDER FROM SPECIFIED BUREAU. THERE IS NO CHARGE UNLESS SPECIFIED.

BUREAU OF ADMINISTRATIVE SERVICES, TAX FORMS DISTRIBUTION UNIT, 711 GIBSON BLVD.,
HARRISBURG, PA 17104-3200 OR TELEPHONE: 1-800-362-2050(Toll-free number).

PA-100 PA Enterprise Registration Forms and Instructions Booklet
PA-40 Personal Income Tax Inst. Book-Resident/Nonresident/Part-year Res. (order by year needed)
PA-40EZ Personal Income Tax Instruction Book (order by year needed-prior to 1998)
PA-40NR Personal Income Tax Instruction Book/Nonresidents (1995 & prior-order by year needed)
PA-40T Personal Income Tax TeleFile Book (1998 and later-order by year needed
PA-65I Partnership Information Book (order by year needed)
PA-41 Fiduciary Income Tax Instruction Book (order by year needed)
PA-1000 Property Tax/Rent Rebate Instruction Book
PA1347 Federal/State Electronic Filing Program Brochure
PA8453 Declaration of Electronic Filing/PIT
PA20S-I S Corporation Tax Instruction Book (order by year needed-prior to 1997)
PA-3R Sales & Use Tax Replacement Coupon/Instructions
PA-4R Public Transportation Assistance Fund Taxes/Fees Replacement Coupon/Inst.
PA-501R Employer Tax Deposit Statement Replacement Coupon/Instructions
PA-W3R Employer Quarterly Reconciliation Return Replacement Coupon/Instructions
PA-1 Use Tax Return
REV-20 Directions for Completion of Federal Form W-2, Block 17
REV-23 Pamphlet/Practices and Procedures of the Board
REV-221 Sales & Use Tax Rate Chart
REV-227 Sales & Use Tax Credit Chart
REV-229 Estate Tax General Information
REV-251 Tax Bulletin 53B and 53F Instructions Foreign Corp Clearance Cert./Withdrawal
REV-252 Tax Bulletin 53C and 53E Security Clearance Cert./Domestic Out of Existence
REV-253 Tax Bulletin 53D Instructions for Filing Corp Tax Reports
REV-276 Application for Extension of Time to File (PIT)
REV-346 Estate Information Sheet
REV-413I Instructions for Estimated Tax/PIT (Individuals)
REV-413F Instructions for Estimated Tax/PIT (Fiduciaries)
REV-413P/S Instructions for Estimated Tax/PIT (Partnership/Shareholders)
REV-414I Worksheet for Estimated Tax/PIT (Individuals)
REV-414F Worksheet for Estimated Tax/PIT (Fiduciaries)
REV-414P/S Worksheet for Estimated Tax/PIT (Partnership/Shareholders)
REV-415 Employer Withholding Instruction Book
REV-443 IFTA Compliance Manual
REV-446 IFTA Top 20 Questions
REV-460 Information Concerning Time Limitations for Filing Refund Petitions
REV-467 Authorization for Release of Tax Records
REV-489 Article XI Safe Deposit Box
REV-491 PA TIDES/EDI Brochure (Electronic Data Interchange)
REV-493 Prop. Tax/Rent Rebate Insert (PATAXES)
REV-502 FACT Line Brochure/ PATAXES
REV-525 Corp Tax Bulletin #119 Motor Carrier Gross Rec. Tax-Ambulance Services
REV-527 Taxpayer's Bill of Rights Brochure
REV-531 What Are Your Rights if Audited?
REV-532 What Are Your Appeals Rights?
REV-534 Refund/Complaints (Taxpayer's Bill of Rights)
REV-535 What May Department Do to Collect Taxes?
REV-541 Federal/State Electronic Filing Pamphlet
REV-552 TeleFile Insert
REV-553 Policy Statement-Employee Benefits/Cafeteria Plans
REV-554 Disclosure Statement/Taxpayer Rights Advocate
REV-555I Inheritance Tax General Information
REV-571 So You Are Moving to PA Brochure
REV-573 Property Tax/Rent Rebate Brochure
REV-580 Employer Withholding Brochure
REV-581 Personal Income Tax Brochure
REV-584 Inheritance Tax Brochure
REV-585 Sales & Use Tax Brochure
REV-588 Starting a Business in PA (A Beginner's Guide)
REV-591 IFTA/Motor Fuel Tax Brochure
REV-610 Voluntary Disclosure Program Guide and Participation Parameters
REV-611 Residency for PA PIT Purposes Brochure
REV-612 Military Pay for PA PIT Purposes Brochure
REV-614 Scholarships, Fellowships and Stipends for PA PIT Purposes Brochure
REV-615 Reciprocal Agreements and PA PIT Brochure
REV-617 Hiring Household Workers Brochure
REV-618 PA Realty Transfer Tax Brochure
REV-625 Sale of Principal Residence for PA PIT Purposes Brochure
REV-627 Construction Contracts Brochure
REV-630 Amended Returns Brochure
REV-631 Special Tax Forgiveness Program Brochure (You May Be Paying Too Much Tax)
REV-634 Employee Fringe Benefits/Wage & Salary Supplements Brochure
REV-635 S Corp Brochure
REV-636 ROTH IRAs Brochure
REV-637 Unreimbursed Employee Business Expenses Brochure
REV-670 Instructions for Fuel Use Tax
REV-671 KOZ Brochure-How They Effect Business Owners
REV-672 KOX Brochure-Why Should I Care If I Live In A KOZ?
REV-717 Retailer's Information Booklet
REV-816G Corp Tax Bulletin #92, Act 90 of December 1983
REV-816I Corp Tax Bulletin #94, Shares Tax-Banks & Title Insurance Co.
REV-816M Corp Tax Bulletin #108, Act 21,1989 Shares Tax Base Rate
REV-816N Corp Tax Bulletin #95 Credits/Gross Premiums Tax Liability
REV-851B PA Inheritance & Estate Tax Act, 1982
REV-851C PA Inheritance & Estate Tax Act, 1991
REV-851D PA Inheritance & Estate Tax Act, 1994
REV-851E PA Inheritance & Estate Tax Act, 1995
REV-1026 Information on Motor Carrier Road Tax
REV-1076 Tax Bulletin 53A Instructions for Securing Bulk Sales Certificate
REV-1200 CT-1 Corporation Tax Instruction Book (order by year needed)
REV-1220 Certificate of Exemption for Sales & Use Tax
REV-1250 Realty Tax Act and Regulations
REV-1361 Instructions for Liquid Fuels Tax
REV-1501 Instruction Book Inheritance Tax Resident
REV-1501B Inheritance Tax Life Estate Booklet
REV-1613 PIT Pamphlet No. 1, Savings & Thrifts
REV-1633 PIT Pamphlet No. 2, Taxation of Shareholders
REV-1643 Listing of Tax Exempt PIT Obligations
REV-1729 Farming Information Booklet
REV-1730 PA Realty Transfer Tax General Information
REV-1736 Instruction Book/Inheritance Tax Nonresident
REV-1737 Nonresident Inheritance Tax Returns/Schedules
REV-1742 PIT Pamphlet No. 3, Gain or Loss on Property Acquired prior to June 1, 1971
REV-1746 Taxation of PA Motor Fuels Booklet
REV-1748 Use Tax & You Brochure
REV-1799 Information Concerning Appeals/Time Limitations

REGULATIONS/PRONOUNCEMENTS

All regulations and revenue pronouncements issued by the Department of Revenue are published in Title 61 of the Pennsylvania Code. The Department does not reprint all of these documents. If you need to review a regulation or revenue pronouncement that is not included in this list, please consult Title 61 of the Pennsylvania Code.
SEC06.01-06.22 Tax Amnesty
SEC08A.1-8A.11 Enforcement
SEC09.13 Pronouncement/S Corporation Election
SEC09.17 Pronouncement/Research & Development Tax Credit Implementation Issues
SEC31.04 Rentals or Leases of Tangible Personal Property
SEC3l.05 Persons Rendering Taxable Services
SEC31.06 Persons Rendering Nontaxable Services
SEC31.07 Use Tax
SEC31.1-31.3 Scope of Taxable and Exempt Transactions
SEC31.11-31.16 Construction Contractors
SEC31.21 Advertising Agencies
SEC31.22 Duplicating
SEC31.23 Auctioneers
SEC31.24 Florists
SEC31.25 Licensing of Club Plan Secretaries
SEC31.26 Financial Institutions
SEC31.27 Morticians and Funeral Directors
SEC31.28 Vending Machines and Auto Sales Devices
SEC31.29 Books, Printed Matter and Advertising Materials
SEC31.30 House Trailers and Mobile Homes
SEC31.41-31.50 Vehicles
SEC32.02 Exemption Certificates
SEC32.03 Sales for Resale
SEC32.04 Isolated Sales
SEC32.05 Multi-State Sales
SEC32.06 Wrapping Supplies
SEC32.21 Charitable, Volunteer Firemen's, Religious Org/Nonprofit Education Inst.
SEC32.22 Sales to the US Government
SEC32.23 Sales to Comm. of PA and Political Subdivisions and Sales By Commonwealth
SEC32.24 Sales to Ambassadors, Ministers
SEC32.25 Steam, Gas, Electricity, Fuel Oil, Kerosene
SEC32.31 Dairying
SEC32.32 Manufacturing/Processing
SEC32.33 Farming
SEC32.34 Public Utilities
SEC32.35 Mining
SEC32.36 Printing
SEC32.37 Photographers and Photofinishers
SEC33.02 Purchase Price
SEC33.03 Cancellations, Returns, Allowances & Exchanges
SEC33.04 Credit and Layaway Sales
SEC34.01-Registration
SEC34.02 Keeping of Records
SEC34.03 Tax Returns
SEC34.04 Direct Payment Permit
SEC35.01 Tax Examinations & Assessments
SEC35.02 Interest/Additions/Penalties/Crimes & Offenses
SEC35.03 Lien for Taxes
SEC36.11 Board of Finance & Revenue
SEC38.01 Hotel Occupancy/Imposition & Computation of Tax
SEC38.02 Hotel Occupancy/ Exemptions
SEC38.03 Hotel Occupancy/Definition
SEC39.01-39.13 Transient Vendors
SEC41.02 Concrete Transit Mixing Unit
SEC41.03 Dry Ice for Packaging Ice Cream
SEC41.04 Gas Used by a Manufacturer
SEC41.05 Integrated Plants
SEC41.06 Processing for Wholesale Distribution
SEC41.07 Pump Used for Conveying Water Prior to Production Process
SEC41.08 Recapping & Retreading of Tires
SEC41.09 Research Exemption
SEC42.1-42.5 Broadcasting
SEC43.00 Water Well Drillers
SEC44.01 Dairy Farm Paper Towels
SEC44.02 Cooperative Agricultural Associations
SEC44.03 Farm Water Heaters
SEC44.04 Guns & Ammunition
SEC45.01 Exemption of Electric Co-op Corp.
SEC45.02 Automobiles for Attorneys
SEC45.03 Street Repairs
SEC46.01 Construction Contractor Cutting or Bending Steel Beam
SEC46.02 Construction of Exempt Public Utility
SEC46.03 Contractors Installing Stained Glass Windows
SEC46.04 Fixed Price Construction Contract
SEC46.05 Outdoor Advertising Signs
SEC46.06 Contractor Renting Equipment to Others
SEC46.07 Nonresident Contractors
SEC46.08 Industrialized Housing
SEC46.09 Financial Institutions Security Equipment
SEC47.01 Coin Operated Amusement Devices
SEC47.02 Films for Commercial Exhibitions
SEC47.03 Frozen Food Lockers
SEC47.04 Golf Bag Carts and Lockers
SEC47.06 Miniature Golf Course
SEC47.10 Riding Academies and Stables
SEC47.11 Saws and Blades to Butchers
SEC47.12 Soda Fountains
SEC47.16 Rental of Equipment Between Affiliated Interests
SEC47.17 Lease or Rental of Vehicles and Rolling Stock
SEC47.18 Totalizator Equipment
SEC47.19 Public Transportation Assistance Taxes and Fees
SEC47.20 Vehicle Rental Tax
SEC48.01 Utility Services Used by Exempt Organizations
SEC48.02 Religious Articles
SEC48.03 Sacramental Wines
SEC48.04 Credit Unions
SEC49.02 Game, Fish, Animals and Birds
SEC50.01 Purchases & Sales by Wholesalers
SEC51.01 Purchases of Replacement Parts
SEC51.02 Use of Automobile Other than for Resale
SEC51.04 Remittances for Payment of Sales Tax on Certain Vehicles
SEC52.01 Purchases of Medicines/Med Supplies, Equipment, Devices, etc.
SEC52.02 Fabrication of Dental Prosthesis
SEC52.04 Sellers & Repairers of Eyeglasses
SEC53.01 Clothing
SEC53.02 Footwear, Footwear Accessories and Footwear Repairs
SEC54.01 Delivery Charges
SEC54.02 Sign Painters
SEC55.01 Automobile Towing Services
SEC55.04 Taxidermy Service
SEC55.05 Cleaning of Animals
SEC56.01 Maintaining Place of Business within Commonwealth
SEC57.01 Carbonator for Soda Fountains
SEC57.02 Gas Used by Restaurants
SEC57.03 Icemaking Equipment
SEC57.04 Merchandising Equipment
SEC57.05 Sale of Equipment to Restaurants
SEC57.06 Sales Order Books
SEC57.07 Purchase of Soft Drinks by Liquor Licensees
SEC58.01-58.02 Taxable & Exempt Personal Property
SEC58.03 Timbering Operations
SEC58.04 Commission Vendors
SEC58.05 Decorated Cottage Cheese Containers
SEC58.06 Barbers & Beauticians Supplies, Materials, Tools and Equipment
SEC58.07 Trading Stamps
SEC58.08 Commercial Airport and Aircraft Operators
SEC58.09 School Textbook Exemption
SEC58.10 Water Softeners & Conditioners
SEC58.11 Taxes Paid/Purchases Resold
SEC58.12 Flags
SEC58.13 Carpeting and Other Floor Coverings
SEC60.01 Pronouncement/Bldg. Maintenance or Bldg. Cleaning Services
SEC60.02 Pronouncement/Lawn Care Services
SEC60.03 Pronouncement/Disinfecting or Pest Control Services
SEC60.04 Pronouncement/Help Supply Services
SEC60.05 Pronouncement/Employment Agency Services
SEC60.06 Pronouncement/Lobbying Services
SEC60.07 Pronouncement/Sale and Preparation of Food & Beverages
SEC60.08 Pronouncement/Secretarial & Editing Services
SEC60.09 Pronouncement/Premium Cable Services
SEC60.10 Pronouncement/Adjustment and Collection Services
SEC60.11 Pronouncement/Credit Reporting Services
SEC60.12 Pronouncement/Self Storage Services
SEC60.13 Pronouncement/Computer Services
SEC60.14 Pronouncement/Zero Emission Vehicles
SEC60.15 Pronouncement/Sales Tax Refund Procedures Regarding Contracts
SEC60.16 Pronouncement/Local Sale Use and Hotel Occupancy Tax
SEC60.17 Pronouncement/Sale of Food/Beverages Sold to Nonprofit Associations
SEC60.18 Pronouncement/ Sale and Installation of Prefabricated Housing
SEC60.20 Pronouncement/Telecommunications Service
SEC60.21 Pronouncement/Commercial Racing Activities
SEC60.22 Pronouncement/Commercial Motion Pictures
SEC71.04 Cigarette Tax
SEC94.01 Pronouncement/Disclaimer of Non-probate Taxable Assets

BUREAU OF BUSINESS TRUST FUND TAXES, DEPT. 280900, HARRISBURG, PA 17128-0900,
TELEPHONE (717) 783-5472

REV-330 Electronic Funds Transfer Program Guide
REV-331A Authorization Agreements for EFT Payments
REV-335 Payment by EFT Regulation
DAS3 Magnetic Media Reporting Instructions

BUREAU OF CORPORATION TAXES, DEPT. 280700, HARRISBURG, PA 17128-0700,
TELEPHONE (717) 787-8211.

E69      Important 1967 Legislative Changes
E70      Important 1969 Legislative Changes
E71      Important 1970 Legislative Changes
E72      Important 1970 Legislative Changes
E73      Important 1971 Legislative Changes-Tentative Tax-Reports & Payments
F74      Important 1971 Legislative Changes
F75      1972 Disaster Relief Policy with respect to CNI/CIT
F76      1973 CNI/CIT
F77      1974 CNI/CIT
F78      1974 Tentative Tax-Reports & Payments Rates/CNI/CIT
F79      1975 CNI/CIT
F81      1976 Recycling Process
F82      1977 New Address for Mailing Tax Reports and Remittances
F83      1978 Important 1977 Legislative Changes Tax Rate
F84      1979 Addressing Report and Remittances
REV-816 Corp Tax Bulletin F-85 1982 CNI/CIT
REV-816A Corp Tax Bulleting F-86 1982 CNI Tax, Delays application of depreciation changes in 1981 Federal Economic Recovery Tax Act
REV-816B Corp Tax Bulletin F-87 1982 Gilbert Asso, Inc. v. Commonwealth
REV-816C Corp Tax Bulletin 88 1983 CNI/Interest Rate/Oil Franchise Rate/Installment Payment of Tentative CNI Tax/Mutual Thrift Inst./PURTA/Employment Incentive Payments Credits
REV-816D Corp Tax Bulletin 89 1983 Tentative CNI/Method 2 Election
REV-816E Corp Tax Bulletin 90 1983 CNI Tax
REV-816F Corp Tax Bulletin 91 1984 Act No. 90/Election to be Taxed as a PA S Corp.
REV-816H Corp Tax Bulletin 93 1984 Act No. 29/Reporting and Payment of Public Utility Realty Tax Liability
REV-816J Corp Tax Bulletin 96 Fixed Formula-Valuation of Capital Stock/Domestic and Foreign Corporations
T-CT-1 Corp Tax Bulletin 98 1985 Gross Premiums Tax-Foreign Fire Insurance Co.
T-CT-2 Corp Tax Bulletin 99 1985 Economic Revitalization Tax Credit
T-CT-3 Corp Tax Bulletin 100 1985 Estimated CNI System
T-CT-4 Corp Tax Bulletin 101 1986 Capital Stock/Franchise Tax Regulated Investment Co.
T-CT-5 Corp Tax Bulletin 102 1986 Act No. 77-Reduction in rates for CNI/$50,000 Deduction Capital Stock Value/Change in Definition of Net Worth
T-CT-6 Corp Tax Bulletin 103 1987 Act No. 58-Reduction in Capital Stock/Foreign Franchise/Tentative Capital Stock/Tentative Franchise Tax Rates
T-CT-7 Corp Tax Bulletin 104 1988 Notice to Mutual Thrift Institution Taxpayers
REV-1743 Corp Tax Bulletin 105 1988 Tentative Capital Stock/Franchise Tax Method 2 Election
DCT09 Corp Tax Bulletin 106 Notice to Mutual Thrift Institution Taxpayers
REV-816L Corp Tax Bulletin 107 1989 Shares Tax-Banks, Bank & Trust Co., Trust Co.
DCT13 Corp Tax Bulletin 109 Notice to Mutual Thrifts Inst./ Change in Base Rate
DCT18 Corp Tax Bulletin 110 Major Filing Changes for 1991
REV-176 Corp Tax Bulletin 111 1991 Major Changes on or after January 1, 1991
REV-173 Corp Tax Bulletin 112A Notice regarding Recomputation of Safe Harbor and Recovery Payments
REV-174 Corp Tax Bulletin 112B Notice of PA Corporations Fiscal Years beginning in July 1991 through and including December 1991
DCT27 Corp Tax Bulletin 113 1991 Utilities Gross Receipts/PURTA
DCT28 Corp Tax Bulletin 115 1991 Tax for Financial Inst. for Shares Tax/Mutual Thrift
DCT29 Corp Tax Bulletin 114 1991 Annuities for Gross Premiums Tax Retroactive to July 1, 1991
REV-440 Corp Tax Bulletin 116A 1994 Act 48 Changes
REV-440A Corp Tax Bulletin 116B 1994 Act 48 Amended Shares Tax/Allowing Apportionment
REV-440C Corp Tax Bulletin 116C 1995 Act 48 Concerning Business Trusts
REV-440D Corp Tax Bulletin 117 1995 Double Weighted Sales Factor, Tax Rate Changes Fixed Formula, Processing Exemptions, Insurance Gross Premiums Tax, Utilities Gross Receipts Tax Commercial Printers & Tax Amnesty
REV-440E Corp Tax Bulletin 118, Limited Liability Companies (LLC's) Reporting Requirements
REV-545 PA Research and Development Tax Credit
DCT35 Special Notice/Mutual Thrift Instructions Conversion to Estimated Payment System
DCT52 PURTA Brochure

BUREAU OF MOTOR FUEL TAXES, DEPT. 280646, HARRISBURG, PA 17128-0646,
TELEPHONE (717) 783-1025.

DMF49 Policy Statement Motor Carrier

OFFICE OF CRIMINAL TAX, 5TH FLR. STRAWBERRY SQ. HARRISBURG, PA 17128,
TELEPHONE (717) 783-9685.

DCI03 Pamphlet Criminal Tax Evasion

OFFICE OF CRIMINAL TAX, 1854 BROOKWOOD ST., HARRISBURG, PA 17104, TELEPHONE 783-4649

DCI02 Guide to Cigarette Law Enforcement

PRESS OFFICE, DEPT. 281100, HARRISBURG, PA 17128-1100, TELEPHONE (717) 787-6960.

DPO4 Tax Update

BUREAU OF RESEARCH, DEPT. 281100, HARRISBURG, PA 17128-1100, TELEPHONE (717) 787-6300.

DOP3 Compendium of Revenue
DOP4 Personal Income Tax Statistics
DOP7 Statistical Supplemental to Tax Compendium

BUREAU OF INDIVIDUAL TAXES, DEPT. 280600, HARRISBURG, PA 17128-0600,
TELEPHONE (717) 787-8346

DEX42 Property Tax Statistical Report
PA1345 Handbook for Electronic Filers
PA1346 Electronic Return Filing Specifications for Individual Tax Forms
PA1436 Electronic Filing Test Package

OFFICE OF CHIEF COUNSEL, DEPT. 281061, HARRISBURG, PA 17128-1061, TELEPHONE (717) 787-1382.

OCCPLR Office of Chief Counsel Private Letter Rulings (Fee Charged)

PA STATE LOTTERY, 2850 TURNPIKE INDUSTRIAL PARK, MIDDLETOWN, PA, 17057,
TELEPHONE (717) 986-4714 (*Or from Lottery Retailer Outlets)

Where Does the Lottery Go? Brochure
Lottery Fund Benefits Programs Brochure Comparative Statement of Income and Expenditures
*Instant Ticket Game Brochures
*Daily Number Brochures
*Cash 5 Brochures
*Big 4 Brochure
*Winning Numbers Lists
*Super 6 Lotto Brochure
Winners Newsletter
Lottery Line-Retailer Newsletter
*RSL-3 Lottery Retailer License Application
*RSL-209 Standard Claim Form
*RSL-291 On-Line Payout Odds Card
*RSL-355 Beneficiary Statement

PENNSYLVANIA SECURITIES COMMISSION

GUIDANCE MANUALS:

Monthly Pennsylvania Securities Commission Bulletin and Annual Report
Compendium of Commission and Staff Positions, Summary of Significant
Commission
Orders and Compilations of Staff No-Action Letters
Small Company Offering Registration (SCOR) In Pennsylvania
Coordinated Equity Review Notebook
Contact: G. Philip Rutledge (717) 783-5130

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