61 Pa. Code § 47.10
Current through Register Vol. 54, No. 49, December 7, 2024
The purchase of a horse by a riding stable or academy to be used exclusively for rental purposes is exempt from tax as a purchase for resale. The academy or stable shall charge sales tax on the rental price of the horse. The purchase of a horse by a riding academy or stable to be used for instruction purposes is subject to sales or use tax. Tax shall be paid on all purchases of materials, supplies and equipment used by these enterprises in the course of operating their business. Included are items as feed, stable supplies and riding equipment. Charges for boarding horses are not subject to tax.
61 Pa. Code § 47.10