The Pennsylvania Department of Revenue has issued a bulletin to inform taxpayers regarding the taxability of remote help supply services. Pennsylvania has a six percent tax on the sale at retail or use within the state of tangible personal property and some services. Sale at retail is defined as ““[t]he rendition for a consideration of employment agency services or help supply services.” Help supply services are defined as “[p]roviding temporary or continuing help where the help supplied is on the payroll of the supplying person or entity but is under the supervision of the individual or business to which help is furnished.” If occurring within the state of Pennsylvania, help services are subject to sales and use tax. Where delivery or use occurs controls under both traditional and remote arrangements in terms of making the determination of taxability. The state will assume that delivery occurred at a location within the state if the purchaser is located in the state unless the delivery is otherwise documented. (Pennsylvania Department of Revenue, SALES AND USE TAX BULLETIN 2021-03, effective immediately)