Section 43.5. Procedure for claiming the exemption

(a) A water well driller may claim an exemption upon his purchase, rental or repair of property set forth in § 43.4 (relating to property) together with other items of property which qualify for exemption. At the time of making claim of his exemption, he must tender to his supplier a properly executed blanket exemption certificate reflecting the following language on the face thereof: ‘‘Property and/or services will be directly used by the purchaser in his mining—water well drilling operation which is performed as a business.’’

(b) A blanket exemption certificate once tendered to a supplier may be used in lieu of the payment of tax on 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 § 43.5 adopted October 20, 1972, effective October 21, 1972, 2 Pa.B. 1969.