Section 58.12. Flags

(a) General. This section is intended to clarify the extent to which the sale or use of flags is subject to tax. The basis for the determination of taxability is essentially whether the flag is an official flag of the United States of America or the Commonwealth as defined in this section.

(b) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise:

Flag of the United States of America—A flag which has been adopted through legislative enactment by the Congress of the United States as an official flag.

Flag of the Commonwealth of Pennsylvania—A flag which has been adopted through legislative enactment by the General Assembly of the Commonwealth as an official flag.

Accessories—A pole, rope or other hardware which is to be used in connection with the display of a flag.

Scope—The sale at retail or use of a flag other than a flag of the United States of America or the Commonwealth of Pennsylvania is subject to tax.

(c) Accessories which are purchased or used in connection with the use of any flag are subject to tax. Where flags of the United States of America or the Commonwealth are sold with accessories and the purchase price of the flag is not separately stated on the invoice, the entire purchase price is subject to tax.

The provisions of this § 58.12 adopted August 20, 1976, effective August 21, 1976, 6 Pa.B. 1990.