61 Pa. Code § 57.5 — Sale of equipment to restaurants

The sale of equipment, implements, other than wrapping supplies, and similar tangible personal property to a restaurant for use in the preparation or service of food shall be subject to tax under the TRC. Reference should be made to § 32.6 (relating to wrapping supplies, equipment and services). 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.