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 46. Construction Contractors |
Section 46.2. Construction of exempt public utility facilities
Latest version.
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Effective March 4, 1971, the purchase or use of tools, equipment and supplies by a contractor which are used but not installed as a component of a public utility facility is subject to tax.
The provisions of this § 46.2 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686.