Section 58.10. Water softeners and conditioners

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(a) Water softeners and conditioners are considered tangible personal property, irrespective of the manner in which they are attached to a water system. Accordingly, the sale at retail of water softening or conditioning equipment, or parts thereof are subject to sales tax based on the total purchase price, including charges for delivery or installation.
(b) Charges for the rental of a water softener or conditioner are also subject to sales tax based on the total rental price, including delivery or installation charges.
(c) The servicing or repair of water softeners or conditioners is the maintenance of tangible personal property, and a charge therefore is subject to tax.

The provisions of § 58.10 adopted June 1, 1973, effective June 1, 1973, 3 Pa.B. 1059.

Notation

Cross References

This section cited in 61 Pa. Code § 47.14 (relating to water filters or softeners).

Editor’s Note:

This ruling supersedes Ruling No. 83, Water Filters or Softeners, Rental of, issued September 10, 1965, and is effective as of June 1, 1973.

                    
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