Section 42.4. Procedure for claiming the exemption

(a) A licensed commercial or educational station, other than those which qualify under the provisions of § 42.5 (relating to nonprofit educational stations) may claim an exemption upon its purchase, rental or repair of property set forth under the provisions of § 42.3 (relating to property) together with other items of property which qualify for exemption under the provisions of § 42.2 (relating to exemptions). At the time of making a claim of its exemption, the purchaser shall tender to its supplier a properly executed blanket exemption certificate reflecting the following language on the face thereof: ‘‘Purchaser is a licensed commercial or educational station, call letters

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, purchasing exempt property or services for direct use in broadcasting.’’

(b) A blanket exemption certificate once tendered to a supplier may be used in lieu of the payment of tax on all future exempt purchases. A blanket exemption certificate may not be tendered to a supplier with respect to property which does not qualify for exemption.

The provisions of this § 42.4 adopted May 24, 1974, effective May 25, 1974, 4 Pa.B. 1032.