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).

61 Pa. Code § 46.2. Construction of exempt public utility facilities.

§ 46.2. Construction of exempt public utility facilities.

 Effective March 4, 1971, the purchase or use of tools, equipment and supplies by a contractor which are used but not installed as a component of a public utility facility is subject to tax.

Source

   The provisions of this §  46.2 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686.



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