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61 Pa. Code § 32.6. Wrapping supplies, equipment and services.

§ 32.6. Wrapping supplies, equipment and services.

 (a)  Wrapping supplies.

   (1)  The purchase or use of wrapping supplies by a person engaged in the business of selling personal property is entitled to an exemption from tax upon the person’s purchase or use of wrapping supplies when the use is incidental to the delivery of property which he sells.

   (2)  The sale or use of returnable containers is taxable unless the purchaser is engaged in the business of manufacturing, processing, dairying or farming and the returnable container is used in the delivery of the product to the ultimate consumer.

 (b)  Wrapping equipment. The purchase or use of wrapping equipment is subject to tax, unless the following apply:

   (1)  The wrapping equipment is used by a person engaged in the business of manufacturing, processing, farming or dairying.

   (2)  The wrapping supplies pass to the ultimate consumer along with the exempt user’s product.

 (c)  Services. If a vendor makes a charge for wrapping property, whether the vendor has sold the property wrapped or not, the vendor shall be deemed to have made a sale of the wrapping services which the purchaser receives. The vendor shall collect tax upon the purchase price of the wrapping services without deduction for labor, service or handling charges. If a vendor is required to collect tax under this subsection on charges made for the service of wrapping property, the vendor is entitled to a resale exemption on the purchase of wrapping supplies.


   The provisions of this §  32.6 amended under section 270 of the Tax Reform Code (72 P. S. §  7270).


   The provisions of this §  32.6 amended March 29, 1991, effective March 30, 1991, 21 Pa.B. 1288. Immediately preceding text appears at serial pages (149574) to (149575).

Cross References

   This section cited in 61 Pa. Code §  41.3 (relating to dry ice for packaging ice cream); 61 Pa. Code §  52.1 (relating to purchases of medicines, medical supplies, medical equipment and prosthetic or therapeutic devices); and 61 Pa. Code §  57.5 (relating to sale of equipment to restaurants).

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