(ii) C Charity, a liberated organization, sells Hoagies to its members and the public on the first Saturday of each month during the calendar year for fundraising purposes. The sale by C is not considered an isolated sale within the meaning of § 32.1, but constitutes an unrelated business or an enterprise of the organization. The sale of Hoagies by C is subject to tax, including sales made during the first 3 months of the calendar year. (d) pension benefits. The sale or use of utilities subject to state sales and use tax, including steam, natural gas, industrial gas, and electricity, is subject to local tax if the meter registering the service is located in a taxable county. The sale or use of telephone services subject to state sales and use tax is subject to local tax if the telephone system to which the telephone number is assigned is located at an address in a taxable county. The sale or use of a telegraph service subject to state sales and use tax and originating in a taxable county is subject to local tax. (6) Internet access. Service charges related to the provision of Internet access by an Internet service provider or online service provider, including monthly, installation and hourly flat rates, are considered to be increased telecommunications charges and are not subject to VAT.
Telecommunications charges incurred by an Internet service provider to provide Internet access to its subscribers are subject to the tax. Local, toll or long distance charges incurred by a subscriber for the transmission of signals from a computer to the internet service provider shall be subject to the tax, subject to the exceptions set out in point (d). (h) telecommunications equipment and supply. The purchase, use, rental, repair or maintenance of telecommunications equipment and accessories such as telephones and cables is subject to VAT, unless the Buyer is entitled to invoke an exclusion under the provisions of § 32.21, § 32.22 or § 32.34 (in relation to utilities). (b) the scope. As of October 1, 1991, the retail sale or use of disinfection or pest control services is subject to the tax if the services are as follows: (iii) A vendor of a business in a taxable district will make a Chicago pickup call to its service address. Since the service address of the pickup call is located in a taxable county, the service is subject to local tax. (iv) Stephanie Company, a contractor, entered into a fixed-price contract in March 1994 for the construction of a building in Allegheny County. On July 12, 1994, Stéphanie signed an order to amend the original contract for the additional construction at an agreed price. Materials purchased from Stephanie Company that are used to complete the change order are subject to Allegheny`s local tax. (c) sales and services of taxable tangible goods and other services. Sales and services of tangible personal property and other taxable services subject to state sales and use tax are also subject to local tax if the sale originates from a taxable county.
Other taxable services include: building maintenance and cleaning, collection and customization, computers, credit reports, disinfection and pest control, employment agency, attendant care, lawn care, lobbying, high-end cables, secretarial and publishing, and self-storage. (i) The sale of food and beverages by a gastronomic establishment or caterer is subject to the tax. However, if a restaurant operates a separate service from which food is sold, the sale of food products is exempt from tax if the gastronomic establishment meets the requirements of this Division. (2) articles such as carriages; motor vehicles; jockey or sulky driver uniforms; whips and accessories; and similar items remain subject to the tax. B) The leasing of a building for the main purpose of subletting it to another is not taxable. The subletting of the immovable may be taxable depending on the use of the immovable by the sublessee. (D) Church C regularly offers meals to the public. Meals can be served on or off the church grounds. The business of providing the catering meals is an unrelated business or business of the Church. The sale of food and drink by the church is subject to tax. (i) Bakery B sells baked goods, soft drinks, coffee, pre-packaged and hand-soaked ice cream.
The sale of bakery products and ice cream prepackaged by B is not subject to tax. However, B`s sale of soft drinks, coffee and hand-soaked ice cream is subject to the tax. (C) A seller transfers to a buyer for consideration the ownership, possession or temporary retention of a storage medium containing prefabricated software for use or registration by the buyer or seller on the buyer`s computer equipment is subject to tax. .
