61 Pa. Code § 48.1 — Utility services used by exempt organizations

The sale at retail or use of fuel oil, petroleum products, steam, natural, manufactured or bottled gas, or electricity or telephone services by a charitable, volunteer firemen’s, or religious organization, or nonprofit educational institution for use in conjunction with its exempt activities is not subject to tax. The organizations are required to tender to their suppliers an exemption certificate in lieu of the payment of tax. Source The provisions of this § 48.1 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.