61 Pa. Code § 45.1 — Exemption of electric cooperative corporations

Corporations formed under 15 Pa.C.S. § § 7301—7359 (relating to the Electric Cooperative Law of 1990) are by reason of 15 Pa.C.S. § 7333 (relating to license fee; exemption from excise taxes) exempt from the payment of sales and use tax under the provisions of Article II of the TRC (72 P. S. § § 7201—7282). The corporations shall furnish their vendors with an exemption certificate setting forth that they are corporations formed under the Electric Cooperative Corporation Act and that they are therefore exempt from the sales and use tax imposed by that act on purchases of property to be used in the activities of the corporations. Source The provisions of this § 45.1 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686; amended March 2, 1973, effective March 3, 1973, 3 Pa.B. 416. Cross References This section cited in 61 Pa. Code § 47.17 (relating to lease or rental of vehicles and rolling stock); and 61 Pa. Code § 58.13 (relating to carpeting and other floor coverings). 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.