Regulation Search Results
IRRC # | Regulation Number | Title/Description |
---|---|---|
3403 | 15-463 |
Payment Methods for Obligations Due the Commonwealth Updates existing regulations to provide the method by which obligations due the Commonwealth shall be remitted to the Department of Revenue. |
3402 | 15-462 |
Business Income and Nonbusiness Income Clarifies the definitions of "business income" and "nonbusiness income" and clarifies the rules for Pennsylvania Corporate Net Income Tax taxpayers. |
3234 | 15-460 |
iLottery Games Establishes permanent rules associated with iLottery implementation. |
3183 | 15-459 |
Withholding of Tax Further automates the reporting of tax information. |
3045 | 15-458 |
Payments by Electronic Funds Transfer Implements a statutory change which lowers the electronic funds transfer mandate from "payments of $10,000 or more" to "payments of $1,000 or more." |
2978 | 15-457 |
Payments by Electronic Funds Transfer Lowers the Electronic Funds Transfer threshold from "$20,000 or more" to "$10,000 or more." |
2940 | 15-456 |
Personal Income Tax; Amended Returns Amends existing regulations to improve clarity; codify the Department's policy on amended returns for Pennsylvania personal income tax; and provide clear instructions for taxpayers regarding petitions for refunds. |
2933 | 15-454 |
Board of Appeals; Small Games of Chance Expands the Board of Appeals' jurisdiction to include appeals of Department of Revenue administrative proceedings. |
2924 | 15-453 |
Realty Transfer Tax Amendments Amends existing regulations to improve clarity and effectiveness. |
2905 | 15-451 |
Local Option Small Games of Chance Amends existing small games of chance regulations to improve clarity and effectiveness. |
2882 | 15-450 |
Amendments to Pennsylvania Gaming Cash Flow Management |
2852 | 15-449 |
Return and Payment of Tax Clarifies the Department's policy on the form of return taxpayers are required to submit for Pennsylvania Personal Income Tax and clarifies instructions for taxpayers regarding reporting requirements. |
2829 | 15-448 |
Personal Income Tax - Innocent Spouse Relief Establishes a new regulation to clarify the Department's policy, provide uniformity and guidance on innocent spouse relief for personal income tax. |
2751 | 15-446 |
Clothing Amends rules pertaining to the taxability of clothing. |
2750 | 15-445 |
Amended Report - Corporation Taxes Establishes procedures for filing amended corporate tax reports |
2715 | 15-444 |
Malt Beverage Tax codifies legislative changes relating to the malt beverage tax that were set forth in Act 46 of 2003. |
2667 | 15-442 |
Repeal of Sales and Use Tax Exclusion for Tangible Personal Property Used in the Production of Commercial Motion Pictures Deletes existing section detailing tax exclusion for commercial motion picture production which was repealed from the statute by Act 55 of 2007 |
2596 | 15-436 |
Pennsylvania Gaming Cash Flow Management Establishes procedures for the administration and distribution of all net slot machine revenue under the Pennsylvania Race Horse Development and Gaming Act. |
2579 | 15-440 |
Organ and Bone Marrow Donor Tax Credit Implements portions of Act 65 of 2006 to establish a business tax credit for multi-state business firms that permit an employee to miss work to donate an organ or bone marrow. |
2575 | 15-439 |
School District Personal Income Tax Implements the provisions of the Tax Payer Relief Act of 2006. |
2531 | 15-435 |
Terminal-Based Lottery Games Establishes procedures and standards for publishing notices in Pa Bulletin to start new terminal-based lottery games like Match 6, Cash 5 or Powerball |
2514 | 15-431 |
Proof Required to Establish Credit Deletes the word "signed" from existing requirement for "signed" copies of different state tax returns as proof |
2508 | 15-430 |
Revision of Construction Contractors; Sales Tax Requirements Deletes certain regulations pertaining to sales tax requirements for construction contractors and inserts those regulations into more appropriate sections of the Code |
2503 | 15-429 |
Realty Transfer Tax Amendments Addresses numerous legislative changes and brings regulatory provisions into conformity with departmental policy |
2483 | 15-428 |
Raffle Lottery Games Adds a chapter to establish procedures for creating and administering on-line raffle lottery games |
2446 | 15-426 |
Sales and Use Tax; Prebuilt Housing Codifies changes to taxation of prebuilt housing |
2438 | 15-425 |
Local Option Small Games of Chance Amends the Department's regulations on small games of chance |
2408 | 15-427 |
Lucky for Life Lotto Establishes the rules and procedures that will apply to the operation and administration of the new Lucky for Life Lotto game |
2371 | 15-424 |
Match 6 Lotto Establishes rules and procedures for a new lottery game to be called Match 6 Lotto |
2365 | 15-423 |
Repeal of Obsolete Lottery Regulations Repeals six obsolete lottery games |
2329 | 15-422 |
Daily Number and Big Four Game Permits alternative selection methodologies for the Daily Number and Big Four Games |
2287 | 15-421 |
Cash 5, Super 6 Lotto and Powerball Eliminates the cancellation of tickets once printed at the Lottery terminal, decreases the minimum payout for the Super 6 game and changes the timeframe for public notice for changes to the Powerball game |
2268 | 15-420 |
Powerball Establishes a new lottery game called Powerball, in the Commonwealth |
2209 | 15-418 |
Personal Income Tax; Employer Withholding Implements rules for cafeteria plan taxation and revises employer registration and filing requirements |
2198 | 15-416 |
Master Settlement Agreement Provides guidance to cigarette stamping agents, tobacco product manufacturers and nonparticipating tobacco product manufacturers to implement the Tobacco Settlement Agreement Act |
2146 | 15-415 |
Sales and Use Tax; Partial Refunds for Bad Debts Implements provisions in Act 4 of 1999 that provide for partial refunds of bad debts |
2113 | 15-413 |
Termination Pay, Severance Pay and Early Retirement Incentive Programs Clarifies taxation of termination pay, severance pay, and some early retirement incentive programs |
2111 | 15-414 |
Personal Income Tax Addresses the tax treatment of plans to provide supplemental benefits to employees terminated as a result of layoff, plant closing, or other involuntary terminations |
2092 | 15-392 |
Sales and Use Tax; Computer Software, Hardware and Related Transactions Clarifies which computer software and hardware transactions remain subject to tax |
2061 | 15-410 |
Utility Gross Receipts Tax Implements changes to the gross receipts tax resulting from the passage of the Electricity Generation Customer Choice and Competition Act |
2041 | 15-408 |
Sales and Use Tax; Vending Machines Updates the application of sales tax to items sold in vending machines |
2040 | 15-407 |
Sales & Use Tax; Lawn Care Services Adds provisions for taxation relating to lawn care services |
1977 | 15-405 |
Net Gains or Income From Disposition of Property Implements the exclusion of a gain in the sale of a principle residence from the personal income tax |
1965 | 15-404 |
Super 6 Lotto Establishes procedures and rules for administering and playing a new lottery game |
1942 | 15-402 |
Payments for Employe Welfare Benefit Plans and Cafeteria Plans Implements how employe welfare benefit programs and other salary supplemental programs will be taxed |
1930 | 15-400 |
Commercial Motion Pictures; Sales and Use Tax Adds a new section with rules on what a commercial motion picture producer must do to claim an exemption from sales and use tax and deletes an existing Statement of Policy |
1911 | 15-386 |
Sales and Use Tax Amends Sales & Use Tax in light of legislative changes since 1991 and a comprehensive review of Department regulations |
1910 | 15-397 |
Single Factor Apportionment Exempts student loan assets that are owned or held by an entity created for the securitization of student loans from the Capital Stock/Franchise Tax |
1908 | 15-353 |
Sales and Use Tax; Books, Publications and Advertising Materials Updates existing provisions to be consistent with recent statutory changes in the Tax Reform Code and a recent ruling by the Pennsylvania Supreme Court |
1907 | 15-395 |
Sales and Use Tax; Telecommunications Services Amends existing regulations as well as adds a new section in response to statutory changes to the Tax Reform Code regarding telephone, telegraph and telecommunications services |
1887 | 15-390 |
Inheritance Tax; Disclaimers of Nonprobate Taxable Assets Amends Sections 93.141 of 61 PA. Code relating to disclaimers of nonprobate taxable assets and deletes a Statement of Policy on Inheritance Tax Pronouncement at Chapter 94 of 61 Pa. Code |
1882 | 15-381 |
Personal Income and Corporate Taxes Modifies the definitions for employee, income and net profits in the regulations relating to personal income tax, and amends the definition of personal income tax income in the regulations governing the capitol stock tax |
1881 | 15-385 |
Calculation of Title Insurance Company Gross Premiums Revises the method of calculating gross premium tax on title insurance |
1873 | 15-349 |
Cigarette Tax Implements Act 46 of 1993 modifications for licensing cigarette dealers; provisions for the cigarette licensing marketing and control board |
1867 | 15-384 |
General Explanation and Issuance of Certificate (Form REV-1601) Amendments to 2 sections relating to the employment incentive payment (EIP) credit program, which provides a tax credit for employers who employ certain public welfare recipients. |
1838 | 15-380 |
Return of Information as to Payment in Excess of $10 Provides additional methods for regulated investment companies to meet the Department's information return requirements |
1791 | 15-379 |
Sales and Use Tax; Duplicating Clarifies the Department's policy on the application of sales tax to duplication services |
1782 | 15-378 |
Pennsylvania Lottery 25th Anniversary TV Game Show Establishes the rules and procedures for the Pennsylvania Lottery 25th Anniversary TV Game Show. |
1754 | 15-369 |
Payments by Electronic Funds Transfer Amends the address for electronic funds transfer. |
1752 | 15-373 |
Public Transportation Assistance Fund Taxes and Fees Implements tire fee, motor vehicle lease tax, motor vehicle rental fee, and public utility realty tax for the Public Transportation Assistance Fund |
1737 | 15-376 |
Passenger Car Rental Tax Adds requirements for a 2% vehicle rental tax |
1708 | 15-352 |
Sales and Use Tax; Lawn Care Services Converts statement of policy into regulation for sales and use tax on lawn care services and shrubbery trimming. |
1706 | 15-375 |
Wild Card Lotto Allows players to opt to receive a lump-sum cash payment rather than a 20-year annuity for first prize. |
1658 | 15-371 |
Tax Amnesty Program; Further Examination of Books and Records Provides for audits to verify the accuracy of tax returns. Included in the provisions are "statistical sampling" and "block sampling" in "test audits" to establish the liability of a taxpayer. |
1653 | 15-368 |
Keystone Jackpot Lottery Game This regulation establishes the procedures for playing and administering the Keystone Jackpot lottery game. |
1572 | 15-356 |
State Lottery Hearts and Diamonds Rules and procedures for a new "on line" lottery game to be called "Hearts and Diamonds" |
1571 | 15-346 |
Personal Income Tax; Exempt and Nonexempt Income Amends the Pa Personal Income Tas reg regarding taxation of gains & exemptions from taxation; it also provides for informational tax returns and deletes as unnecessary the current provisions in Sections 125.11 - 125.15 of 61 Pa. Code. |
1500 | 15-345 |
Pennsylvania "Dozen Roses" Instant Lottery Game Establishes the rules and procedures for the operation and administration of the PA Dozen Roses instant lottery game. |
1499 | 15-344 |
Pennsylvania "Joker Poker" Instant Lottery game Establishes new instant lottery game |
1489 | 15-341 |
Payments by Electronic Funds Transfer Deletes fedwire transfers as a routine payment for large taxpayers. |
1484 | 15-342 |
PA "Stocking Stuffer '93" Instant Lottery Game |
1483 | 15-340 |
PA "Winner Wonderland '93" Instant Lottery Game |
1477 | 15-336 |
PA "Money, Movies and Music" Instant Lottery Game Establishes a new instant lottery game |
1464 | 15-262 |
Sales Tax;Persons and Sales Subject to Tax; Rates; and Exclusions The regulation reflects the most recent amendments to the tax reform code concerning the application of the sales tax. |
1462 | 15-338 |
PA "Cash Explosion" Instant Lottery Game |
1460 | 15-335 |
PA "Football '93" Instant Lottery Game Governs the administration and operation of the Pennsylvania "Football '93" Instant Lottery Game |
1455 | 15-311 |
Commonwealth Court Deletes Section 36.12 relating to Commonwealth Court; it has been superceded by Rule 1571 of the Pa Rules and Appellate Procedure which governs the review procedures of determinations of the Board of Finance and Revenue. |
1454 | 15-312 |
Regulations and Rulings |
1450 | 15-334 |
PA "Monopoly" Instant Lottery Game |
1436 | 15-331 |
PA "Bingo '93" Instant Lottery Game |
1435 | 15-330 |
PA "Tic-Tac-Toe '93" Instant Lottery Game |
1405 | 15-258 |
Instant Lottery Game Outlines basic structure for all future instant lottery games and includes ticket responsiblity standards, validation procedures, info relating to retailers' compensation and incentive awards, and procedures for the claiming and payment of prizes |
1400 | 15-328 |
PA "Instant Slots '93" Instant Lottery Game |
1399 | 15-327 |
PA "Mother's Day '93" Instant Lottery Game |
1398 | 15-315 |
Repealer Regulation |
1397 | 15-299 |
Corporate Net Income Tax-Sales Factor Updates regulations relating to taxation on sales of tangible personal property. |
1394 | 15-329 |
Cash 5 State Lottery |
1373 | 15-317 |
PA "Zodiac '93" Instant Lottery Game |
1372 | 15-316 |
PA "Baseball '93" Instant Lottery Game |
1371 | 15-314 |
PA "Stocking Stuffer '92" Instant Lottery Game |
1366 | 15-313 |
PA "Blackjack ('92)" Instant Lottery Game |
1356 | 15-310 |
"Monster Cash" Instant Lottery Game |
1336 | 15-304 |
PA "Forest Fortune" Instant Lottery Game |
1327 | 15-303 |
PA "Cookout Cash" Instant Lottery Game |
1310 | 15-301 |
Business and Nonbusiness Income |
1309 | 15-300 |
PA "Grand Slam" Instant Lottery Game |
1294 | 15-298 |
PA "Mother's Day Surprize" Instant Lottery Game |
1292 | 15-259 |
Inheritance Tax Deductions |
1290 | 15-297 |
Cash 5 "Lottery Game" |
1287 | 15-296 |
PA "20th Anniversary" Instant Lottery Game |
1255 | 15-284 |
PA "Cabin Fever" Instant Lottery Game |
1237 | 15-279 |
PA "Stocking Stuffer" Instant Lottery Game |
1232 | 15-251 |
Sales & Use Tax: Charitable, Volunteer,Firemen & Religious Organizations & Non-Profit Educational Institutions |
1212 | 15-278 |
PA "Lucky Stars" Instant Lottery Game |
1211 | 15-253 |
Purchase Price |
1204 | 15-277 |
PA "High Card" Instant Lottery Game |
1201 | 15-272 |
Payments by Electronic Funds Transfer |
1200 | 15-256 |
Utility Services for Residential Use |
1194 | 15-275 |
PA "Cash Reward" Instant Lottery Game |
1173 | 15-274 |
PA "Summer Fun" Instant Lottery Game |
1172 | 15-273 |
"Magic Money" Instant Lottery Game |
1150 | 15-250 |
Poverty Income Tax Forgiveness |
1147 | 15-271 |
PA "Joker's Wild ('91)" Instant Lottery Game |
1120 | 15-270 |
PA Super 7 Lottery Game |
1099 | 15-269 |
"Run for the Money" Instant Lottery Game |
1098 | 15-268 |
"Triple Play" Instant Lottery Game |
1094 | 15-267 |
"Tic-Tac-Two" Instant Lottery Game |
1093 | 15-266 |
"Treasure Hunt" Instant Lottery Game |
1092 | 15-265 |
"Hot Spots" Instant Lottery Game |
1086 | 15-264 |
PA "Blackjack (91)" Instant Lottery Game |
1072 | 15-263 |
"Holiday Cash (90)" Instant Lottery Game |
1070 | 15-261 |
"Once in a Blue Moon" Instant Lottery Game |
1056 | 15-260 |
PA "Jackport" Instant Lottery Game |
1053 | 15-249 |
Personal Income Tax Compensation |
1052 | 15-244 |
Corporation Tax Appeals - Time Limits on Decisions |
1044 | 15-211 |
Lease or Rental of Vehicles and Rolling Stock Clarifies that the sales and use tax is only imposed on leases executed within the Commonwealth where the vehicle is delivered within the Commonwealth or subsequently brought into the Commonwealth during the terms of the lease. |
1012 | 15-257 |
PA "Zodiac" Instant Lottery Game |
1011 | 15-255 |
PA "Money-Go-Round" Instant Lottery Game |
0991 | 15-251 |
PA "Double Play" Instant Lottery Game |
0977 | 15-252 |
PA "Triple Deal" Instant Lottery Game |
0965 | 15-233 |
Vending Machines |
0946 | 15-248 |
PA "Tic-Tac-Toe" ('90) Instant Lottery Game |
0941 | 15-247 |
Wild Card Lotto |
0940 | 15-235 |
Small Games of Chance |
0918 | 15-245 |
"7-11-21" Instant Lottery Game |
0917 | 15-246 |
"Holiday Cash" Instant Lottery Game |
0914 | 15-240 |
Returnable Containers & Wrapping Supplies, Equipment & Service |
0882 | 15-231 |
Board of Appeals & Abandoned & Unclaimed Property |
0881 | 15-222 |
Net Gains or Income From Disposition of Property |
0874 | 15-203 |
Exemption Certificates-Sale for Resale |
0870 | 15-241 |
Sales and Preparation |
0869 | 15-239 |
Taxable and Exempt Tangible Personal Property |
0868 | 15-237 |
Photographers & Photofinishers |
0867 | 15-234 |
Sales by the US Government & the Commonwealth or its Political Subdivisions |
0866 | 15-223 |
Sales to Ambassadors, Ministers & Consular Officials of Foreign Governments |
0862 | 15-243 |
Daily Number Game |
0826 | 15-220 |
Partnership Returns |
0820 | 15-232 |
Taxes Paid; Purchases Resold |
0819 | 15-209 |
Remittance for Payment of Sales |
0804 | 15-230 |
"Baseball '89" Instant Lottery Game |
0801 | 15-229 |
PA "Cash Action" Instant Lottery Game |
0791 | 15-228 |
PA "Double Dollars" Instant Lottery |
0789 | 15-227 |
"Holiday Cash" Instant Lottery Game |
0769 | 15-226 |
"Black Jack" Instant Lottery Game |
0756 | 15-225 |
PA "Instant Slots" Instant Lottery Game |
0755 | 15-221 |
Claiming and Payment of Prizes |
0731 | 15-30 |
Brand Registration |
0729 | 15-224 |
"Tic-Tac-Toe" Instant Lottery Game |
0701 | 15-219 |
Pa "7-11-21" Instant Lottery Game |
0689 | 15-217 |
Pa. Baseball Instant Lottery Game |
0685 | 15-218 |
Daily Number and Big Four Game Amendments |
0666 | 15-216 |
Wild Card Lotto |
0651 | 15-214 |
Big Four Game Drawing and Pennsylvania Lotto |
0643 | 15-213 |
"Sizzlin' S;in" Instant Lottery Game |
0634 | 15-195 |
Realty Transfer Tax |
0626 | 15-212 |
"Winter Wonderland" Instant Lottery Game |
0613 | 15-207 |
Amended Report & Corrected Report |
0608 | 15-210 |
"Autumn Gold" Instant Lottery Game |
0602 | 15-163 |
Revenue Information System |
0572 | 15-205 |
PA "Hot Wheel" Instant Lottery Game |
0571 | 15-204 |
"Summer Fun" Instant Lottery Game |
0561 | 15-202 |
Daily Number Determination of Prizewinners |
0560 | 15-201 |
Super 7 Determination of Prize-winners |
0556 | 15-200 |
PA "Big Wheel" Instant Lottery Game |
0528 | 15-199 |
"Fortune Spin" Instant Lottery Game |
0520 | 15-193 |
Personal Income Tax Rate |
0513 | 15-198 |
"Pennsylvania Pride" Instant Lottery Game |
0512 | 15-197 |
Pari-mutuel Prize Pool |
0502 | 15-184 |
Amendments to the Sales and Use Tax Regulations |
0491 | 15-182 |
Corporation Tax |
0482 | 15-196 |
"Holiday Cheer" Instant Lottery Game |
0479 | 15-189 |
Board of Appeals Regulation |
0463 | 15-192 |
PA Super 7 and PA Lotto |
0458 | 15-190 |
"Player's Choice" Instant Lottery Game |
0457 | 15-187 |
Lottery Technical Amendments |
0434 | 15-188 |
"Spin to Win" Instant Lottery Game |
0425 | 15-001 |
Regulations for Investment in Certificates of Deposit |
0424 | 15-179 |
Payments from Employment Benefit Plans Life Insurance Contracts |
0420 | 15-186 |
"The Good Life" Instant Lottery Game |
0416 | 15-181 |
Definition of Compensation for Income Tax Purposes |
0399 | 15-173 |
Revocation of Cigarette Tax Licenses |
0395 | 15-175 |
Treatment of Sales Tax on Cancellations, Returns, Allowances, and Exchanges |
0386 | 15-178 |
PA "Winter Green" Instant Lottery Game |
0385 | 15-174 |
Tax Returns |
0376 | 15-176 |
Lottery Gift Certificate Program |
0350 | 15-170 |
Lotto Prizewinners, Pari0mutuel Prize Pool and Unclaimed Prize Money |
0334 | 15-168 |
Tax Examination and Assessments |
0306 | 15-162 |
Printing and Printing Service |
0300 | 15-165 |
"Pennsylvania Double" Instant Lottery Game |
0299 | 15-164 |
"Baseball" Instant Lottery Game |
0273 | 15-158 |
Definitions |
0259 | 15-157 |
Books, Printed Matter and Advertising Materials (sec. 31.29) |
0258 | 15-153 |
Propagation of Aquatic Animals |
0252 | 15-159 |
Axle Tax |
0251 | 15-154 |
Multi-state Sales |
0246 | 15-160 |
"Three-for-the-Dough" Instant Lottery Game |
0239 | 15-156 |
"Three-of-a-King" Instant Lottery Game |
0238 | 15-155 |
"Lucky Star" Instant Lottery Game |
0227 | 15-150 |
Sales Factor |
0223 | 15-152 |
Procedure for Claiming and Payment of Prizes; Definitions |
0221 | 15-145 |
Payment of Prizes to Persons Under 21 Years of Age |
0216 | 15-151 |
Exclusions, vending machines & automatic sales devices & tax returns |
0211 | 15-144 |
Definitions & Exemptions; License Applications |
0210 | 15-143 |
Computers & Related Services |
0202 | 15-149 |
"Winds of Fortune" Instant Lottery |
0194 | 15-148 |
Combined Regulatory Proposal |
0190 | 15-146 |
Termination of Instant Lottery Games, Definitions & Composition of Commission |
0189 | 15-142 |
Transient Vendors |
0186 | 15-147 |
"Instant Jackpot" Lottery Game |
0173 | 15-137 |
Procedure for Claiming and Payment of Prizes |
0164 | 15-140 |
"Baseball" Instant Lottery Game |
0163 | 15-136 |
Payment of Taxes & Filing of Deposit Statements & Employers Filing Dates & Filing of Deposit Statements |
0136 | 15-135 |
"Double Dough" Instant Lottery |
0127 | 15-129 |
Research Exemption |
0121 | 15-132 |
Exclusions; Taxes |
0119 | 15-111 |
Pari-mutuel Collections |
0108 | 15-112 |
Commercial Airport & Aircraft Operators |
0093 | 15-118 |
Parimutuel Prize Pool |
0088 | 15-122 |
PA "Joker's Wild" Instant Lottery Game |
0075 | 15-98 |
Axle Tax |
0071 | 15-97 |
Safety and Fire Prevention |
0053 | 15-110 |
Pennsylvania "Cash for Life" Instant Lottery Game |
0033 | 15-106 |
Pennsylvania Lotto |
0017 | 15-96 |
Definitions |
0016 | 15-92 |
Gambling and Lottery Winnings |
0010 | 15-99 |
PA 7-11-21 Instant Lottery |
0007 | 15-95 |
Exempt Vehicles |