The purchase by a farmer of paper towels especially made for the purpose of washing the udders of dairy cattle is exempt from tax. The purchase of a dispensing cabinet for use in conjunction with the towels is subject to tax.
61 Pa. Code § 44.1
The purchase by a farmer of paper towels especially made for the purpose of washing the udders of dairy cattle is exempt from tax. The purchase of a dispensing cabinet for use in conjunction with the towels is subject to tax.
61 Pa. Code § 44.1