61 Pa. Code § 44.4 — Guns and ammunition

Guns and ammunition are never deemed to be used directly in an operation of manufacturing or agriculture, and therefore they may not be purchased tax exempt under the exemption provided in § § 32.32 and 32.33 (relating to manufacturing; processing and farming). Source The provisions of this § 44.4 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.