A Professional Employer Organization’s (PEO) charges for providing certain human resources-related services (PEO Services) to clients through the placement the clients’ employees on the payroll of the PEO were found not subject to Pennsylvania sales and use tax. Pennsylvania imposes sales tax on “help supply services” which are defined as supplying temporary help on the payroll of the supplying entity that is under the supervision of the business to which help is furnished. However, the PEO’s services are performed solely by PEO’s own employees, and the PEO, not the clients, supervise the employees providing the PEO Services. In addition, the PEO does not provide help, i.e., personnel, to any of its clients nor does it have a supply of potential employees to recommend to a client. (All Staffing, Inc. v. Pennsylvania, Pennsylvania Commonwealth Court, No. 325 F.R. 2006, January 5, 2010)