61 Pa. Code § 41.6 — Processing for wholesale distribution

Section 201(d) of the TRC (72 P. S. § 7201(d)) grants a limited exemption to certain, defined processing activities where the product in question is processed for wholesale distribution. The exemption is limited to the purchase and use of property to be used directly in the specified ‘‘processing’’ activities under the act. It does not apply to property used indirectly in processing, or to motor vehicles required to be registered under 75 Pa.C.S. § § 101—9909 (relating to the Vehicle Code), or to property used in the construction, reconstruction, remodeling, and the like of real estate, or to maintenance items, or property used in sales activities, managerial activities or other nonoperational activities. Source The provisions of this § 41.6 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686. No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.