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 46.3. Construction contractor installing stained glass windows
Latest version.
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Persons engaged in the business of fabricating and installing stained glass windows are construction contractors within the meaning of § § 31.1131.16 (relating to construction contractors). Persons subject to § § 31.1131.16 are required to pay tax upon the raw materials purchased and used by them in the fabrication of stained glass windows which they install.
The provisions of this § 46.3 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686.