Section 46.1. Construction contractor cutting or bending a steel beam

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The mere cutting or bending of a structural steel beam prior to its being incorporated into real estate is not considered to be manufacturing or processing under the act. A construction contractor performing the operations shall pay tax based upon his purchase price for his purchase or use of the beam. The construction contractor is not entitled to the manufacturer’s or processor’s exemption with respect to the equipment he uses in the activity.

The provisions of this § 46.1 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686.

                    
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