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Pennsylvania Code (Last Updated: April 5, 2016) |
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Title 61. REVENUE |
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PART I. Department of Revenue |
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Subpart B. General Fund Revenues |
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Article II. Sales and Use Tax |
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Chapter 47. Rentals |
| Section 47.1. Coin-operated amusement devices |
| Section 47.2. Films for commercial exhibitions |
| Section 47.3. Frozen food lockers |
| Section 47.4. Golf bag carts and lockers |
| Section 47.5. [Reserved] |
| Section 47.6. Miniature golf course |
| Section 47.7. [Reserved] |
| Section 47.8. [Reserved] |
| Section 47.9. [Reserved] |
| Section 47.10. Riding academies and stables |
| Section 47.11. Saws and blades to butchers |
| Section 47.12. Soda fountains |
| Section 47.13. [Reserved] |
| Section 47.14. Water filters or softeners |
| Section 47.15. [Reserved] |
| Section 47.16. Rental of equipment between affiliated interests |
| Section 47.17. Lease or rental of vehicles and rolling stock |
| Section 47.18. Totalizator equipment |
| Section 47.19. Public Transportation Assistance Fund taxes and fees |
| Section 47.20. Vehicle Rental Tax |
Notation
The provisions of this Chapter 47 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686, unless otherwise noted.