Section 41.8. Recapping and retreading of tires

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Under the decision of the Commonwealth Court in Commonwealth v. Goodyear Tire & Rubber Company, 88 Dauph. 301 (1967), tangible personal property used directly in the recapping or retreading of tires is exempt from tax under the manufacturing exemption. Reference should be made to § 32.32 (relating to manufacturing; processing).

The provisions of this § 41.8 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686.

                    
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