61 Pa. Code § 42.4 — Procedure for claiming the exemption

(a) A licensed commercial or educational station, other than those which qualify under the provisions of § 42.5 (relating to nonprofit educational stations) may claim an exemption upon its purchase, rental or repair of property set forth under the provisions of § 42.3 (relating to property) together with other items of property which qualify for exemption under the provisions of § 42.2 (relating to exemptions). At the time of making a claim of its exemption, the purchaser shall tender to its supplier a properly executed blanket exemption certificate reflecting the following language on the face thereof: ‘‘Purchaser is a licensed commercial or educational station, call letters , purchasing exempt property or services for direct use in broadcasting.’’ (b) A blanket exemption certificate once tendered to a supplier may be used in lieu of the payment of tax on all future exempt purchases. A blanket exemption certificate may not be tendered to a supplier with respect to property which does not qualify for exemption. Source The provisions of this § 42.4 adopted May 24, 1974, effective May 25, 1974, 4 Pa.B. 1032. 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.