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 42. Broadcasting |
Section 42.5. Nonprofit educational stations
Latest version.
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Any educational station may apply to the Bureau of Accounts Settlement (Attention: Exemption Unit) for approval as a nonprofit educational institution. Stations approved as nonprofit educational institutions are entitled to the exemptions for such organizations as provided in § 32.21 (relating to charitable, volunteer firemens and religious organizations and nonprofit educational institutions).
The provisions of this § 42.5 adopted May 24, 1974, effective May 25, 1974, 4 Pa.B. 1032.
Notation
This section cited in 61 Pa. Code § 42.1 (relating to definitions); and 61 Pa. Code § 42.4 (relating to procedure for claiming the exemption).