61 Pa. Code § 46.2 — Construction of exempt public utility facilities

Effective March 4, 1971, the purchase or use of tools, equipment and supplies by a contractor which are used but not installed as a component of a public utility facility is subject to tax. Source The provisions of this § 46.2 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.