Section 41.2. Concrete transit mixing unit

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(a) A concrete mixing unit which is mounted on a motor vehicle and used to manufacture transit mix concrete may not be subject to tax since the concrete mixing unit is used directly in an operation of manufacturing.
(b) The motor vehicle upon which the concrete mixing unit is mounted is subject to tax since the motor vehicle is not used directly in an operation of manufacturing.

The provisions of this § 41.2 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686.

                    
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