Current through Register Vol. 54, No. 25, June 22, 2024
Section 315.3 - Requirements(a) In order for a political subdivision to purchase liquid fuels in bulk, tax exempt, the fuel shall be purchased from a registered Commonwealth distributor and the fuel shall be placed in bulk storage facilities owned or leased by the political subdivision.(b) When a school district leases or owns vehicles, whether or not the vehicles are operated by school district employes, the school district may purchase liquid fuels tax exempt from a Commonwealth registered distributor, provided the fuel is placed in bulk storage facilities, leased or owned by the school district.(c) If liquid fuels are dispensed to a political subdivision from the bulk storage facilities of a registered distributor through a private key controlled metering system the liquid fuels may be tax exempt.The provisions of this § 315.3 amended January 26, 1979, effective 1/26/1979, 9 Pa.B. 345.