Nursing services not subject to Pennsylvania sales tax.

A taxpayer’s subsidiary provided temporary nursing services exclusively for six of the taxpayer’s nursing homes and long-term care facilities. The subsidiary’s employees also received benefits from the taxpayer. The Department of Revenue declared that, though the sale at retail of help supply services is subject to sales tax, health-related services such as nursing are not included in the term “help supply” and are not taxable. (Pennsylvania Department of Revenue, No. SUT-04-020)

Posted on September 3, 2004