61 Pa. Code § 54.2
Current through Register Vol. 54, No. 49, December 7, 2024
Persons engaged in the business of painting or otherwise fabricating signs are making sales at retail when they sell such signs to the ultimate user thereof, and shall collect tax with respect to such sales. Labor or service charges for painting of such signs shall be considered as part of the purchase price thereof for tax purposes.
61 Pa. Code § 54.2