Statutes, codes, and regulations
Pennsylvania Code (Rules and Regulations)
Title 61 - REVENUEPart I - Department of RevenueSubpart B - General Fund RevenuesArticle II - Sales and Use Tax
Chapter 45 - PUBLIC UTILITIES
Section 45.1 - Exemption of electric cooperative corporations

61 Pa. Code § 45.1

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Current through Register Vol. 54, No. 49, December 7, 2024
Section 45.1 - Exemption of electric cooperative corporations

Corporations formed under 15 Pa.C.S. §§ 7301-7359 (relating to the Electric Cooperative Law of 1990) are by reason of 15 Pa.C.S. § 7333 (relating to license fee; exemption from excise taxes) exempt from the payment of sales and use tax under the provisions of Article II of the TRC (72 P. S. §§ 7201-7282). The corporations shall furnish their vendors with an exemption certificate setting forth that they are corporations formed under the Electric Cooperative Corporation Act and that they are therefore exempt from the sales and use tax imposed by that act on purchases of property to be used in the activities of the corporations.

61 Pa. Code § 45.1

The provisions of this § 45.1 adopted September 8, 1972, effective 9/9/1972, 2 Pa.B. 1686; amended March 2, 1973, effective 3/3/1973, 3 Pa.B. 416.

This section cited in 61 Pa. Code § 47.17 (relating to lease or rental of vehicles and rolling stock); and 61 Pa. Code § 58.13 (relating to carpeting and other floor coverings).