1842 Notice of taxable and exempt property

DEPARTMENT OF REVENUE

Notice of Taxable and Exempt Property

[29 Pa.B. 5672]

   The Department of Revenue is hereby giving notice to the public, in accordance with the provisions of 61 Pa. Code §§ 52.1 and 58.1 (relating to purchases of medicines, medical supplies, medical equipment and prosthetic or therapeutic devices; and publication of list of taxable and exempt tangible personal property) of revisions to the list of taxable and exempt property under the sales and use tax provisions of the TRC published at 28 Pa.B. 2730 (June 13, 1998).

   Copies of the Retailers' Information Booklet may be obtained by calling the 24-hour answering service numbers for forms ordering: in Pennsylvania [phone]; outside Pennsylvania and within local Harrisburg area [phone], TTD [phone] (Hearing Impaired Only).

Listing of Taxable and Exempt Property

T--TAXABLE

NT--NONTAXABLE

   (1)  Books and Stationery

   Tax is imposed on books, stationery and stationery supplies, including Bibles and religious publications sold by religious groups.

   T--Bibles

*      *      *      *      *

   (17)  Miscellaneous

*      *      *      *      *

   T--Religious articles when used for worship or prayer

*      *      *      *      *

   (20)  Religious Articles

   Effective October 12, 1999, Bibles, religious publications and religious articles are subject to tax unless purchased by organizations qualifying as a purely public charity holding an exemption number prefixed by the number ''75'' or a governmental entity.

   T--Bibles (printed, audio or electric data)

   T--Candles used in religious worship

   T--Holy water bottles

   T--Clergy vestments and choir and altar server clothing

   T--Household articles which are functional or utilitarian, even though a religious symbol is incorporated. (Household shrine not taxable)

   T--Jewelry, even though a religious symbol is incorporated

   T--Nativity scenes

   T--Religious statues, medals and symbols used in religious worship

   T--Religious publications sold by religious groups

   T--Rosaries

   T--Wines used in religious services

*      *      *      *      *

ROBERT A. JUDGE, Sr.,   
Secretary

[Pa.B. Doc. No. 99-1842. Filed for public inspection October 29, 1999, 9:00 a.m.]