DEPARTMENT OF REVENUE Notice of Taxable and Exempt Property [28 Pa.B. 3118] [Correction]
An error occurred in the notice which appeared at 28 Pa.B. 2730, 2733 (June 13, 1998). The term ''gardening supplies'' was inadvertently printed as NT. Gardening supplies are taxable. Therefore, item (6), Flowers, Seeds, Fertilizers, etc., should read as follows, with ellipses referring to the remaining portions of the list:
* * * * * (6) Flowers, Seeds, Fertilizers, etc.
The tax is imposed upon the sale of property which is purchased by persons not engaged in the business of farming.
T--Fertilizer, sprays, insecticides
T--Gardening supplies
T--Seeds and bulbs
T--Vegetable plants, flowers and trees
NT--Vegetable seeds, vegetables plants and fruit trees purchased with food stamps
* * * * * [Pa.B. Doc. No. 98-932. Filed for public inspection June 12, 1998, 9:00 a.m.]
