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CITY OF PHILADELPHIA BUSINESS PRIVILEGE TAX REGULATIONS - page 28 / 59

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    • (xi)

      Uniform and tool allowances.

    • (xii)

      Other benefits provided under the contract of employment.

  • (b)

    Payments to subcontractors, independent contractors or other persons who are not employees of the taxpayer cannot be deducted as cost of labor.

  • (c)

    The value of services rendered by an individual proprietor or by partners in a partnership, including guaranteed payments to partners, cannot be deducted as cost of labor.

SECTION 306. RECEIPTS FROM GOVERNMENTAL AGENCIES AND NONPROFIT ORGANIZATIONS.

Receipts from sales made or services rendered to governmental bodies, and to religious, charitable and educational corporations and associations shall not be excluded from the tax base. Commissions from sales of Pennsylvania lottery tickets must be included in the tax base. The law does not grant any exemption to taxpayers transacting business with such agencies or institutions.

SECTION 307. CONDITIONAL AND INSTALLMENT SALES.

  • (1)

    A person making conditional sales or other installment sales of property is required to report the total selling price of such sales as gross receipts for the tax year in which the contracts of sale are entered into, without regard to the fact that the seller may arrange to receive payment from the purchaser on an installment basis, or that such contracts may be discounted or pledged with, or sold to, a finance company.

  • (2)

    Property Repossessed. Where tangible personal property sold under a conditional or other installment sales contract is repossessed by the seller, and the repossessed property is subsequently sold, the receipts from such sales are to be included in the measure of the tax only to the extent that the amount of the sale exceeds the balance due on the original sale at the time of repossession. No deduction from gross receipts may be taken for any unpaid balance due at the time of repossession.

SECTION 308. CONSIGNMENT TRANSACTION.

The status of a person accounting for receipts from consignment transactions will depend on the terms and conditions expressly set forth in the contract between the consignor and the consignee. Where the contract does not clearly set forth the status of the parties thereto, then the consignor will be deemed to have sold to the consignee at the time the consignee sells the goods to his (the consignee's) customer.

26

(Rev. 08/01)

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