Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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Pennsylvania Code



ARTICLE II. SALES AND USE TAX


Chap. Sec.

31.    IMPOSITION… 31.1   
32.    EXEMPTIONS… 32.1   
33.    COMPUTATION OF TAX… 33.1   
34.    REGISTRATION, RECORDKEEPING AND RETURNS … 34.1   
35.    TAX EXAMINATIONS AND ASSESSMENTS … 35.1   
36.    APPEALS … 36.1   
37.    [Reserved] … 37.1   
38.    HOTEL OCCUPANCY TAX … 38.1   
38a.    HOTEL OCCUPANCY TAX PRONOUNCEMENTS—STATEMENTS OF POLICY … 38a.1   
39.    TRANSIENT VENDORS … 39.1   
41.    MANUFACTURING; PROCESSING … 41.1   
42.    BROADCASTING … 42.1   
43.    WATER WELL DRILLERS … 43.1   
44.    FARMING AND DAIRYING … 44.1   
45.    PUBLIC UTILITIES … 45.1   
46.    CONSTRUCTION CONTRACTORS … 46.1   
47.    RENTALS … 47.1   
48.    EXEMPT ORGANIZATIONS … 48.1   
49.    FOOD AND BEVERAGES … 49.1   
50.    PURCHASES FOR RESALE … 50.1   
51.    MOTOR VEHICLES … 51.1   
52.    PHYSICIANS AND DENTISTS … 52.1   
53.    WEARING APPAREL … 53.1   
54.    PURCHASE PRICE … 54.1   
55.    SERVICES … 55.1   
56.    MULTISTATE SALES … 56.1   
57.    RETAIL SALES, RESTAURANTS, BARS AND CLUBS … 57.1   
58.    MISCELLANEOUS … 58.1   
60.    SALES AND USE TAX PRONOUNCEMENTS—STATEMENTS OF POLICY … 60.1   

Authority

   The provisions of this Article II issued under the Tax Reform Code of 1971 (72 P. S. § §  7201—7282), unless otherwise noted.

Source

   The provisions of this Article II adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686, unless otherwise noted.



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