Pennsylvania Code
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COMMONWEALTH OF PENNSYLVANIA

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61 Pa. Code § 315.3. Requirements.

§ 315.3. Requirements.

 (a)  In order for a political subdivision to purchase liquid fuels in bulk, tax exempt, the fuel shall be purchased from a registered Commonwealth distributor and the fuel shall be placed in bulk storage facilities owned or leased by the political subdivision.

 (b)  When a school district leases or owns vehicles, whether or not the vehicles are operated by school district employes, the school district may purchase liquid fuels tax exempt from a Commonwealth registered distributor, provided the fuel is placed in bulk storage facilities, leased or owned by the school district.

 (c)  If liquid fuels are dispensed to a political subdivision from the bulk storage facilities of a registered distributor through a private key controlled metering system the liquid fuels may be tax exempt.

Source

   The provisions of this §  315.3 amended January 26, 1979, effective January 26, 1979, 9 Pa.B. 345. Immediately preceding text appears at serial page (36167).


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