Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 53 Pa.B. 8238 (December 30, 2023).

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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