61 Pa. Code § 46.2

Current through Register Vol. 55, No. 1, January 4, 2025
Section 46.2 - Construction of exempt public utility facilities

Effective March 4, 1971, the purchase or use of tools, equipment and supplies by a contractor which are used but not installed as a component of a public utility facility is subject to tax.

61 Pa. Code § 46.2

The provisions of this § 46.2 adopted September 8, 1972, effective 9/9/1972, 2 Pa.B. 1686.