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 45. Public Utilities |
Section 45.2. Automobiles for attorneys
Latest version.
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Autos purchased by a public utility for use by its attorneys in checking rights-of-way and settling claims for condemnation suits are not used directly in producing, delivering or rendering a public utility service, and are subject to tax.
The provisions of this § 45.2 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686.