61 Pa. Code § 44.3 — Farm water heaters

The purchase by a farmer of water heaters to be used to provide hot water for use in conjunction with the cleaning of dairy farm utensils and equipment is in the nature of a maintenance function and shall therefore be subject to tax. Source The provisions of this § 44.3 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.