61 Pa. Code § 41.4
Current through Register Vol. 54, No. 45, November 9, 2024
Natural, manufactured or bottled gas used in the actual production process, such as gas used for purpose of manufacturing ceramics, is exempt from tax. Gas used to heat a portion of a manufacturing building such as the administration, production or storage areas is subject to tax since it is not used directly in manufacturing.
61 Pa. Code § 41.4