Section 46.3. Construction contractor installing stained glass windows  


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  • Persons engaged in the business of fabricating and installing stained glass windows are construction contractors within the meaning of § § 31.11—31.16 (relating to construction contractors). Persons subject to § § 31.11—31.16 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.