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 41. Manufacturing; Processing |
Section 41.7. Pump for conveying water prior to production process
Latest version.
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A pump used in conjunction with the conveying of raw river water to a filtration plant where such water is treated prior to use directly in the production of a steel product is not considered to be used directly in a production process.
The provisions of this § 41.7 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686.