§ 41.4. Gas used by a manufacturer.

 Natural, manufactured or bottled gas used in the actual production process, such as gas used for purpose of manufacturing ceramics, is exempt from tax. Gas used to heat a portion of a manufacturing building such as the administration, production or storage areas is subject to tax since it is not used directly in manufacturing.

Source

   The provisions of this §  41.4 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686.

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