61 Pa. Code § 46.1 — Construction contractor cutting or bending a steel beam

The mere cutting or bending of a structural steel beam prior to its being incorporated into real estate is not considered to be manufacturing or processing under the act. A construction contractor performing the operations shall pay tax based upon his purchase price for his purchase or use of the beam. The construction contractor is not entitled to the manufacturer’s or processor’s exemption with respect to the equipment he uses in the activity. Source The provisions of this § 46.1 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.