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PA Bulletin, Doc. No. 10-170


Taxable and Exempt Property

[40 Pa.B. 574]
[Saturday, January 23, 2010]

 An error occurred in Category (5) and an omission in Category (24) of the document which appeared at 39 Pa.B. 7256, 7259, 7266 (December 26, 2009) giving notice to the public, in accordance with 61 Pa. Code §§ 52.1 and 58.1 (relating to purchases of medicines, medical supplies, medical equipment and prosthetic or therapeutic devices; and publication of list of taxable and exempt tangible personal property) of additions, deletions and revisions to the list of taxable and exempt property under the sales and use tax provisions of the Tax Reform Code of 1971 published at 36 Pa.B. 5746 (September 9, 2006).

 The error in Category (5) relates to the incorrect notation for ''Refrigeration or cooling equipment used to store farm products.'' The omission in Category (24) relates to the addition of ''little cigars'' after ''Cigarettes.'' The correct versions of Category (5) and Category (24) are as follows with ellipses referring to the existing text as it appeared at 39 Pa.B. 7258, 7259 and 7266:

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Listing of Taxable and Exempt Property


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 (5) Farming Supplies and Equipment

 The tax is not imposed upon the sale of property to a farmer to be used or consumed directly in the business of producing agricultural products. Home gardening is not considered farming. See REV-1729, Farming Information, for additional information.

*  *  *  *  *

 T—Property used to transport or convey the farm product after the final farming operation

*NT—Refrigeration or cooling equipment used to store farm products

 NT—Replacement parts such as tires, motors, belts, cutting edges, air filters, gears, and similar replacement parts installed on exempt equipment. Motor fuels, lubricants, compressed air, distilled water, abrasives, and similar supplies when used in operating exempt machinery are not taxable. Tools and equipment to apply parts and supplies are taxable.

*  *  *  *  *

 (24) Tobacco Products

T—Chewing tobacco, snuff
*T—Cigarettes, little cigars
T—Smoking accessories
T—Tobacco, cigars

*  *  *  *  *

Acting Secretary

[Pa.B. Doc. No. 10-170. Filed for public inspection January 22, 2010, 9:00 a.m.]

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