61 Pa. Code § 54.2 — Sign painters

Persons engaged in the business of painting or otherwise fabricating signs are making sales at retail when they sell such signs to the ultimate user thereof, and shall collect tax with respect to such sales. Labor or service charges for painting of such signs shall be considered as part of the purchase price thereof for tax purposes. 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.