61 Pa. Code § 58.2 — Retailers’ Information Booklet

The Department may prepare for use by taxpayers a Retailers’ Information Booklet which summarizes this chapter, provides supplemental procedural instructions for the submission of reports and tax remittances and reproduces the list of taxable and nontaxable items published in the Pennsylvania Bulletin under § 58.1 (relating to publication of list of taxable and exempt tangible personal property). In addition, for a temporary period pending the publication of a revised list in the Pennsylvania Bulletin , the booklet may contain listings of new products available to retailers clarifying the taxability of the items. Authority The provisions of this § 58.2 issued under sections 248.2 and 270 of the Tax Reform Code of 1971 (72 P. S. § § 7248.2 and 7270). Source The provisions of this § 58.2 adopted April 24, 1987, effective April 25, 1987, 17 Pa.B. 1665; amended July 20, 1990, effective July 21, 1990, 20 Pa.B. 3977. Immediately preceding text appears at serial page (117878). 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.