Section 44.3. Farm water heaters

Latest version.

The purchase by a farmer of water heaters to be used to provide hot water for use in conjunction with the cleaning of dairy farm utensils and equipment is in the nature of a maintenance function and shall therefore be subject to tax.

The provisions of this § 44.3 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');