Pennsylvania Code (Last Updated: April 5, 2016) |
Title 61. REVENUE |
PART I. Department of Revenue |
Subpart B. General Fund Revenues |
Article II. Sales and Use Tax |
Chapter 31. Imposition |
Chapter 32. Exemptions |
Chapter 33. Computation of Tax |
Chapter 34. Registration, Recordkeeping and Returns |
Chapter 35. Tax Examinations and Assessments |
Chapter 36. Appeals |
Chapter 37. [Reserved] |
Chapter 38. Hotel Occupancy Tax |
Chapter 38a. Hotel Occupancy Tax PronouncementsStatement of Policy |
Chapter 39. Transient Vendors |
Chapter 41. Manufacturing; Processing |
Chapter 42. Broadcasting |
Chapter 43. Water Well Drillers |
Chapter 44. Farming and Dairying |
Chapter 45. Public Utilities |
Chapter 46. Construction Contractors |
Chapter 47. Rentals |
Chapter 48. Exempt Organizations |
Chapter 49. Food and Beverages |
Chapter 50. Purchases for Resale |
Chapter 51. Motor Vehicles |
Chapter 52. Physicians and Dentists |
Chapter 53. Clothing |
Chapter 54. Purchase Price |
Chapter 55. Services |
Chapter 56. Multistate Sales |
Chapter 57. Retail Sales, Restaurants, Bars and Clubs |
Chapter 58. Miscellaneous |
Chapter 60. Sales and Use Tax PronouncementsStatements of Policy |
Notation
The provisions of this Article II issued under the Tax Reform Code of 1971 (72 P. S. § § 72017282), unless otherwise noted.
The provisions of this Article II adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686, unless otherwise noted.