61 Pa. Code § 58.2
The Department may prepare for use by taxpayers a Retailers' Information Booklet which summarizes this chapter, provides supplemental procedural instructions for the submission of reports and tax remittances and reproduces the list of taxable and nontaxable items published in the Pennsylvania Bulletin under § 58.1 (relating to publication of list of taxable and exempt tangible personal property). In addition, for a temporary period pending the publication of a revised list in the Pennsylvania Bulletin, the booklet may contain listings of new products available to retailers clarifying the taxability of the items.
61 Pa. Code § 58.2
The provisions of this § 58.2 issued under sections 248.2 and 270 of the Tax Reform Code of 1971 (72 P. S. §§ 7248.2 and 7270).