Regulation Search Results

IRRC # Regulation Number Title/Description
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Deletes existing section detailing tax exclusion for commercial motion picture production which was repealed from the statute by Act 55 of 2007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