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 32. Exemptions |
Section 32.1. Definitions |
Section 32.2. Exemption certificates |
Section 32.3. Sales for resale |
Section 32.4. Isolated sales |
Section 32.5. Multi-state sales |
Section 32.6. Wrapping supplies, equipment and services |
Section 32.21. Charitable, volunteer firemens and religious organizations, and nonprofit educational institutions |
Section 32.22. Sales to the United States Government or within areas subject to the jurisdiction of the Federal Government |
Section 32.23. Sales to the Commonwealth or its political subdivisions and sales by the Commonwealth and its political subdivisions |
Section 32.24. Sales to ambassadors, ministers and consular officers of foreign governments |
Section 32.25. Steam, gas, electricity, fuel oil and kerosene |
Section 32.31. Dairying |
Section 32.32. Manufacturing; processing |
Section 32.33. Farming |
Section 32.34. Public utilities |
Section 32.35. Mining |
Section 32.36. Printing and related businesses |
Section 32.37. Photographers and photofinishers |
Section 32.38. [Reserved] |