Section 51.1. Purchases of replacement parts by automobile dealer

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The purchase by an automobile dealer of replacement parts which he is to install in automobiles which are being reconditioned by him prior to resale is exempt from tax as a purchase for resale.

The provisions of this § 51.1 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686.

                    
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