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1 Purchase Price. (1) Effective October 1

Effective October 1, 1991, the sale at retail or use of employment agency services goes through tax.citystaffing.com (1) An employe reporting to operate at a place in this Commonwealth undergoes tax.citystaffing.com (2) An employe reporting to work at a location outside of this Commonwealth is not subject to tax, unless the employe is assigned to operate in this Commonwealth. (3) If the employe is situated in this Commonwealth, it is presumed that the employment service service undergoes tax unless paperwork supports the reporting to a location beyond this Commonwealth. (c) Examples of taxable services. The following are examples of taxable employment agency services: (1) A Pennsylvania resident contacts a Pennsylvania vendor and is positioned with an employer at an area in this Commonwealth. (2) A Pennsylvania resident contacts an Ohio vendor and is positioned with a company at an area in this Commonwealth. (3) A Pennsylvania employer contacts a supplier 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 put with a company at a location in this Commonwealth. (5) A Pennsylvania vendor paid on a hourly rate interviews and suggests a potential employe to an employer. (d) Examples of services which are not employment service services. The following are examples of services which are not services: (1) A Pennsylvania resident contacts a Pennsylvania supplier and is placed with a company at a location beyond this Commonwealth. (2) A Pennsylvania resident contacts a New York supplier and is placed with a company in New Jersey. (3) A New york city resident contacts a Pennsylvania vendor and is positioned with a company at a location in New york city. (4) A Pennsylvania employer contacts a vendor outside of this Commonwealth and accepts an employe for its out-of-State area. (e) Purchase price. (1) Effective October 1, 1991, through December 31, 1991, the purchase rate of employment firm services based on tax is the gross cost. (2) Effective January 1, 1992, the purchase cost of work agency services based on tax is the service charge if the employe expenses are independently stated