Section 44.4. Guns and ammunition

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Guns and ammunition are never deemed to be used directly in an operation of manufacturing or agriculture, and therefore they may not be purchased tax exempt under the exemption provided in § § 32.32 and 32.33 (relating to manufacturing; processing and farming).

The provisions of this § 44.4 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686.

                    
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